Suzan Dennis, CPA, is the managing partner of Dennis & Dennis, LLP, a full-service CPA firm in Rancho Bernardo, California. She is the program adviser on the UCSD accounting and certified fraud examiner certification programs. Dennis has taught various levels of accounting and currently teaches cost accounting and forensic accounting at UCSD. She is a regular speaker for the California Society of CPAs and has developed two courses: Goodwill, Fair Value and Impairment, and Know Your Client's Numbers. Dennis has a Masters of Science in Accountancy from San Diego State University as well as a BBA in accounting and a BA in Economics from the University of Washington. She can be reached at 858-487-7232 or SuzanDen@aol.com.

Capitalizing the Data Warehouse
July 1, 2005 Because the data warehouse provides value in future periods, it represents an intangible asset that should be capitalized on a...