美国CPA考点：统一资本化原则

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首先我们了解一下UCR。Uniform capitalization rule 是统一的资本化原则。就是把直接材料、直接人工费和间接制造费用进行资本化。A method of valuing inventory for tax purposes that requires capitalization of direct costs (such as material and labor costs) and an allocable portion of indirect costs that benefit or are incurred because of production or resale activities.

下面我们来看一道比较典型的例题：

Which of the following is subject to the Uniform Capitalization Rules of Code Sec. 263A?

A. Editorial costs incurred by a freelance writer.

B. Research and experimental expenditures.

C. Mine development and exploration costs.

D. Warehousing costs incurred by a manufacturing company with $12 million in annual gross receipts.

这个题就是问下列哪一项适用Uniform capitalization rule of code Sec 263A。

答案是 warehousing cost。

Uniform capitalization rule of code Sec 263A适用的范围在Becker当中有明确的讲到：包括三类， real or tangible person property produced for use，produced for sale ，acquired for resale（这种要求年毛收入在10,000,000以上）。

可以资本化的cost包括直接材料，直接人工和间接制造费用，本题的warehousing cost就是其一。

而对于矿产的费用这一知识点是这样解释的：

”For exploration cost, the answer may be yes. However, for development costs incurred to access ore bodies identified in the current mining plan, they are generally expensed as incurred after production has commenced. Development costs necessary to extend a mine beyond those areas identified in the current mining plan and which are incurred to access additional reserves are deferred until the incremental reserves are mined.”

因此，对于mine exploration这类型的费用，一般就直接费用化了，而对于development cost来说，一般是递延的，直到矿产增量被确定时才会确认development cost。总结一下，矿产的费用确认比较特殊，并且一般都是费用化的，不是资本化。这是一个比较少考到的点。

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