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If Halley Industries reimburses employees who earn master\'s degrees and who agr

ID: 2718900 • Letter: I

Question

If Halley Industries reimburses employees who earn master's degrees and who agree to remain with the firm for an additional 4 years, should the expense of the tuition reimbursement be categorized as a capital expenditure or an operating expenditure?

a. The tuition reimbursement should be categorized as a operating expenditure since the outlay of funds is expected to produce benefits over a period of time greater than 1 year

b. The tuition reimbursement should be categorized as a capital expenditure since the outlay of funds is expected to produce benefits over a period of time greater than 1 year

c.The tuition reimbursement should be categorized as a capital expenditure since the outlay of funds represents an expense incurred in transacting normal business operations

d. The tuition reimbursement should be categorized as a operating expenditure since the outlay of funds represents an expense incurred in transacting normal business operations

Explanation / Answer

the expense of the tution reimbursement is a capital expenditure as it is not incured on daily or monthly basis.

in the above scenario is it occred and is giving the benefit for the 4 years.

hence, it is a capital expenditure since the outlay of funds is expected to produce the benefit in time greater than 1 year, that is 4 years.

it menas that the benefits of the outlay will start arriving after 1 year or more.

hence, the correct option is B.