ROA is a profitability ratio that measures a company’s use of assets in generating profits. Return on assets is a profitability ratio that’s helpful in determining a company’s ability to ...

Assets don't reflect any appreciation in value unless they're sold for the greater value. Profits aren't the only way to measure a company's success. You should also be aware of how much your ...

The cost of expenditures must satisfy the asset definition criteria before any framework allows capitalization. Consider leased equipment, where capitalization converts an operating lease to a ...