{"type":"rich","version":"1.0","provider_name":"Transistor","provider_url":"https://transistor.fm","author_name":"Accounting Matters","title":"Beyond the Line Item: Inside the Natural Expense Categories of DISE","html":"","width":"100%","height":180,"duration":1868,"description":"If Episode 1 covered the \"why\" behind DISE, Episode 2 is where theory meets practice. Embark's Nicole Harger and Adam Olsen get into the technical details of all five required natural expense categories, working through the tricky classification questions companies are already bringing to their teams. This is the episode to bookmark when your client asks, \"But where exactly does that go?\"\n\nIn this episode:\n\nThe difference between natural and functional expense classification, and why it matters for your disclosure\nPurchases of inventory: what's included, what's excluded, and how intercompany transactions and inbound freight factor in\nCost-incurred vs. expense-incurred basis: what each means and why most companies will elect cost-incurred\nEmployee compensation: the ASC 718 definition of \"employee,\" how to handle contractors and leased workers, and a practical approach to mixed workforces\nDepreciation and intangible asset amortization: how to handle finance lease ROU assets, internal-use software, and the costs that look like amortization but aren't\nDD&A for extractive industries, plus special considerations for asset-related costs, liability-related expenses, and reimbursement arrangements\nHow to define selling expenses for your business, and why that definition has to hold up over time","thumbnail_url":"https://img.transistorcdn.com/DlN6VFUkE7QtJKeXEqMxsajkN_iTQ4u_4mD0blVYaWo/rs:fill:0:0:1/w:400/h:400/q:60/mb:500000/aHR0cHM6Ly9pbWct/dXBsb2FkLXByb2R1/Y3Rpb24udHJhbnNp/c3Rvci5mbS9iMDlh/NGFjMDAxODdlMzQw/MjY2NGQyNDk3MTY1/M2RhYy5wbmc.webp","thumbnail_width":300,"thumbnail_height":300}