Difference Between Expenses and Capitalized Assets

Content is a precious business asset and should be treated as such in enterprise accounting records.

Cruce Saunders has been making the case for content as a financial asset for many years, arguing that much of it should be accounted for like the durable machinery that powers a factory, not like an ephemeral one-time business expense.

He still sees a lot of work ahead, but Cruce is more hopeful lately that coordinated efforts by content leaders can get content out of the expense category and into an asset category on the corporate balance sheet.

https://ellessmedia.com/csi/cruce-saunders/