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Capital costs: what to capitalise and what to put through the P&L

Capital costs are spent once and used for years, so they sit on the balance sheet rather than in this year's profit. Where the line falls, what gets included, and the judgements auditors query.

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Goodwill impairment: testing a number that cannot be sold

Goodwill impairment testing asks whether the premium paid in an acquisition is still justified. When testing is required, how the arithmetic works, and why the assumptions matter more than the model.

ComparisonI

IT service desk software: requests, incidents and the parts that get skipped

IT service desk software handles internal requests and incidents, with a catalogue, assets and change behind it. What matters at setup, and which modules reliably go unused.

How-toC

Current good manufacturing practices: what cGMP asks of a small manufacturer

Current good manufacturing practices govern how regulated products are made and documented. What the requirements cover, why "current" matters, and the records inspectors ask for first.

ComparisonR

RFI RFP RFQ: which document to send, and in what order

The RFI RFP RFQ sequence asks three different questions: who is out there, how would you solve it, and what does it cost. Sending the wrong one wastes a buying cycle.

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Roles and responsibilities: writing them so people actually use them

A roles and responsibilities document says who decides, who does the work and who must be told. How to write one that survives contact with a real week, and what to leave out.

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PEP screening: who counts, and why it never finishes

PEP screening identifies customers who hold prominent public functions, plus their families and close associates. What the obligation actually is, why matching is hard, and how to handle a hit.

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