Retail
Shelving & Display Fixtures Capitalization
Capitalizing the cost of branded shelving units, display cases, and gondolas.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Furniture & Fixtures (Fixed Asset) | Asset (+) | 15,000.00 | - |
| Cash / Bank | Asset (-) | - | 15,000.00 |
💡 Accountant's Note
Significant fixtures above the capitalization threshold are fixed assets. Smaller items (hangers, price tags) are expensed immediately as store supplies.
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