It would be exceedingly rare for publisher overhead to be included in plant costs, for the financial statements or for the analyses like this. Essentially that's a sunk cost.
OTOH, you may have heard your financial types discussing the need to track that kind of expenditure separately so that they can capitalize it and amortize it for the tax filings?
BTW, I tune in to this blog mostly because you do discuss the business of publishing, and because I like the way you do it. I tend to be very picky about these things, largely because I spent 13 years as an accountant and CFO in book publishers, and have since spent a few years consulting and teaching on these topics.
You definitely have a gift for talking about them. Congratulations.
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plant costs
Date: 2006-06-06 03:47 pm (UTC)OTOH, you may have heard your financial types discussing the need to track that kind of expenditure separately so that they can capitalize it and amortize it for the tax filings?
BTW, I tune in to this blog mostly because you do discuss the business of publishing, and because I like the way you do it. I tend to be very picky about these things, largely because I spent 13 years as an accountant and CFO in book publishers, and have since spent a few years consulting and teaching on these topics.
You definitely have a gift for talking about them. Congratulations.