{"id":10521,"date":"2026-09-21T12:33:30","date_gmt":"2026-09-21T10:33:30","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=10521"},"modified":"2026-09-21T12:38:03","modified_gmt":"2026-09-21T10:38:03","slug":"improper-capitalisation-of-costs-or-where-mistakes-are-made-most-often","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/improper-capitalisation-of-costs-or-where-mistakes-are-made-most-often\/","title":{"rendered":"Improper capitalisation of costs, or where mistakes are made most often"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>ERP implementations, ESG projects, development of new products, process optimisation, or major investments in manufacturing technologies. During periods of increased investment activity, situations are becoming more frequent in which entities include in the carrying amount of non-current assets costs that do not in fact belong there. Incorrect capitalisation does not merely lead to an overstatement of assets. It also affects profit or loss and EBITDA for the year concerned and, therefore, management may sometimes be motivated to capitalise as much as possible into intangible or tangible assets. In the following text, we present seven of the most common mistakes that we encounter in practice.<\/p>\n","protected":false},"author":117,"featured_media":10522,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[40],"class_list":["post-10521","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-czech-accounting"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10521","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/users\/117"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/comments?post=10521"}],"version-history":[{"count":1,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10521\/revisions"}],"predecessor-version":[{"id":10523,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10521\/revisions\/10523"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/10522"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=10521"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=10521"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=10521"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}