資本化(Capitalization)的問題 (哈佛個案) - 會計

目前上課討論到一個個案 是 InvesTool公司 的revenue recognition問題
個案內提及該投資管理程式公司主要業務項目是
1. Live Workshop
2. Home-study DVD version of Workshop
3. Subscriptions for website access
4. Personal coaching services
所以基本上是個資訊、顧問服務性質的公司
目前營運問題在於公司業務人員的傭金在收費時馬上列expense
但revenue需等到service提供時才認列 (為deferred revenue)
因此大量的傭金外加延至次年度才認列的deferred revenue
導致公司營收逐漸成長但是每年都是出現Net Loss的情形

註:Case 內完全沒有提到公司的固定資產等的部份


有問題的題目如下:

2.InvestTools’ pre-tax operation losses prior to the statement were -8.2
million, -.05 million, and -1.6 million for 2004, 2003, and 2002,
respectively. Assume that total costs associated with a typical deferred
revenue contract are 40% of the total sale amount and that 85% of these costs
are eligible for capitalization under SAB 104. Without regard to the
restatement, what would reported pre-tax operating earnings for InvestTools
have been in 2002, 2003, and 2004 if it had adopted a policy of capitalizing
these costs?


想請問這邊的Capitalization是指什麼??? 因為我所認知的設備資本化及利息資本化
皆無法套用至這邊的案例~ 因為案例完全沒有提及公司資產,借貸利息等等


感謝大家的幫忙~

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