Accounting & the 3 StatementsHard

A company capitalizes $100 of software development that it should have expensed. What happens to net income, EBITDA, and cash flow this year (25% tax)?

Model answer

Net income: HIGHER. The $100 isn't on the income statement as an expense (only a fraction shows up later as amortization), so pre-tax income is overstated by ~$100 and net income by ~$75 this year.…

The full, human-reviewed answer is in the bank.

Sign up free and Daily 10 serves you 10 questions a day from all 1,500+ — or go Pro for unlimited reps.

More from Accounting & the 3 Statements

Browse all topics