Tag Archives: capitalization

How will Chipotle recognize the costs of Chippy, its tortilla-chip-making robot?

Chipotle is currently testing Chippy, a robot that makes tortilla chips. Chippy makes the chips less than perfect so that they appear to be made by a human. Customers are used to finding a chip with a little more salt or a little extra lime, so Chippy is making those subtle variations in the chips. […]

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What costs would the Stellar Pizza robotic pizza restaurant capitalize or expense?

Stellar Pizza has a pizza-making robotic machine that was built by three former SpaceX engineers. More than 23 former SpaceX employees work at Stellar Pizza. The pizza-making robot can produce a pizza every 45 seconds. A pizza can be customized, baked, and topped in less than five minutes by the robotic machine. Stellar Pizza will […]

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How will Texas Instruments account for the cost of its new semiconductor wafer plant?

Texas Instruments Inc. (NASDAQ:TXN) is expanding its chip manufacturing capacity. It announced recently that it will begin construction in 2022 on its new plant for manufacturing 300-millimeter semiconductor wafers. Semiconductor wafers are used in a variety of products, particularly in industrial and automotive electronics. Texas Instruments (TI) acquired the land for the plant in 2021. […]

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For a Zume Pizza delivery truck that uses a combination of robots, AI, and GPS in pizza preparation and delivery, what will be capitalized versus expensed?

Zume Pizza uses a combination of robots, artificial intelligence (AI), and GPS in its food trucks to deliver pizzas to customers’ houses just as the pizza is finished baking. The process starts with a customer using Zume Pizza’s app to order pizza. The pizza combinations offered by Zume have been derived by analyzing customer data […]

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Will Domino’s capitalize or expense the costs associated with its new pizza delivery vehicle, the DXP™?

Domino’s (DPZ) recently made the news when it launched its pizza delivery vehicle, the Domino’s DXP™ (Delivery Expert).  This delivery car has seating for just one person; the rest of the car is equipped for pizza delivery.  It is equipped with a warming oven and can hold up to 80 pizzas. It has several storage […]

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Which costs will be capitalized by United related to its 23,000 iPhone 6 Plus handsets for flight attendants?

In 2015, United Continental Holdings, Inc., (UAL), will be purchasing 23,000 iPhone 6 Plus handsets for its flight attendants to use in-flight for retail transactions.  The phones will also be used for email, United’s internal network, and various policies and procedures manuals. Beyond the cost of the iPhone 6 Plus handsets, United will have to […]

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What costs will be expensed versus capitalized in Applebee’s investment in tableside tablets for its restaurants?

At Applebee’s, Presto tablets by E la Carte are being installed at every table. In total, Applebee’s will be purchasing 100,000 tablets. Customers will be able to pay their food bill and order appetizers and desserts using the tablets.  In addition to the initial purchase price of the tablet hardware and various other costs, Applebee’s […]

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