Tag Archives: plant assets

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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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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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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What does Walt Disney’s Form 10-K communicate about its PP&E?

In February 2015, The Walt Disney Company (DIS) unveiled its new interactive queue for one of its oldest attractions at its Magic Kingdom Park (Walt Disney World) in Orlando, Peter Pan’s Flight (see video here.) As guests wait in line, they enter into the Darling’s foyer. From the foyer, guests head into the children’s nursery. […]

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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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