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This could also mean reduced expenses on future statements as the depreciation spreads out. In turn, this could signal better earnings, potentially boosting stock prices and shareholder satisfaction. When your business undertakes software development, the dividing line gets murkier. But once the application development stages kick in, the magic of capitalization can come into play,

On April 12, 2021, the SEC issued a Staff Statement on Accounting and Reporting Considerations for Warrants Issued by Special Purpose Acquisition Companies (“SPACs”), which highlighted a number of important financial reporting considerations for SPACs. Most notably, the statement describes two fact patterns that are common in warrants issued in connection with a SPAC’s formation and