Tag Archives: equipment

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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How will the opening of a new Cheesecake Factory in New York City impact Cheesecake Factory’s financial statements?

Recently, The Cheesecake Factory Incorporated (NASDAQ: CAKE), opened its first New York City restaurant. The new Cheesecake Factory is in Queens and is 8,850 square feet and seats 240 guests. Rather than franchising its business model, Cheesecake Factory owns and operates all of its U.S. restaurants, which at last count numbered more than 200.  It […]

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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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