Tag Archives: capitalize

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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Will the costs of converting UPS trucks from diesel to electric be capitalized or expensed?

UPS is working with the New York State Energy Research and Development Authority to develop new technology that will allow UPS to convert its diesel-fueled delivery trucks to electric-fueled. UPS hopes to have a working model of the converted delivery truck ready sometime in 2018. The plan is to convert 1,500 of the company’s delivery […]

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Would the costs related to the clothing vending machines that Uniqlo has installed in airports and shopping malls be expensed or capitalized?

Uniqlo, a Japanese clothing designer, manufacturer, and retailer, is installing vending machines in some airports and shopping malls in the U.S., including Oakland Airport (San Francisco), George Bush Intercontinental Airport (Houston), and Queens Center (New York.) Uniqlo’s thermal jackets and parkas, which are thin, warm, and easily packable, are going to be stocked in the […]

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What costs at LimeBike, the bike sharing service, would be capitalized versus expensed?

LimeBike is a start-up founded in 2017 located in San Mateo, California. Its mission is to make shared bicycles accessible and affordable.  The company has taken the basic idea of shared bicycles and eliminated the need to return the bike to a docking station, which may not be near the cyclist’s destination. LimeBike charges $1 […]

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Would the cost of the football field constructed on Bristol Motor Speedway for the UT vs VT game be capitalized or expensed?

On September 10, 2016, a football game was played on Bristol Motor Speedway. The game was the University of Tennessee (UT) versus Virginia Tech (VT.) Bristol Motor Speedway hosts NASCAR races.  About ten years ago, a plan began to come together to host the UT vs. VT game at the track, since it is located […]

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Would the costs related to Cedar Point’s Valravn roller coaster be expensed or capitalized?

Cedar Point is an amusement park in Ohio and has 18 roller coasters. In 2016, Cedar Point added the Valravn roller coaster. Valravn has a height of 223 feet and a top speed of 75 miles per hour. It has a 4-second pause at the top of its first hill and then it plunges down […]

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How would the Pittsburgh Steelers classify the purchase of robots to use for tackle practice?

The Pittsburgh Steelers, a U.S. professional football team based in Pennsylvania, are experimenting with using a robot, called a Mobile Virtual Player (MVP), during practices so that players do not have to tackle each other and risk injury. Instead, the players can tackle the foam-padded robot that mimics the sensation of tackling a person. The MVP […]

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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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Would Hyundai Motor capitalize or expense the major expenditures it plans for 2015?

In January 2015, Hyundai Motor Group (KRX), headquartered in Seoul, South Korea, announced plans to spend over $74 billion in the next four years.  This spending plan is in response to pressure from the South Korean government to stop hoarding cash and instead use the cash to make investments and to hire more workers. Hyundai […]

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