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Depreciation Schedule
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WMT CapEx schedule - All new capex depreciated?
I was just curious why all new capex is being depreciated in future years. Shouldn't there be some allocation of new capex to land, which would not be depreciated? If so, would it be a safe assumption to allocate new capex on a pro rata basis based on existing gross pp&e and then just depreciate...
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I just finished the depreciation schedule session of advanced modeling, in which Capex starts to be depreciated in the next year.
In fact Capex is not going into PPE immediately and construction for buildings often takes more than one year. During the construction period, capx is in the form of construction in progress (CIP) and depreciation only starts after CIP converts to PPE. A more dynamic model should consider CIP above as well. Read More