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Steve Bartoletti
Steve Bartoletti

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CPFA draft proposal to FASB
Posted By: Steve Bartoletti on 4/8/2020 6:09:48 PM, 0 Comments, 3906 Views Tags: CPFA, CCP

Should the Current Portion of Fixed Assets (CPFA) be reported on the balance sheet? That is the question that will soon be put to the Financial Accounting Standards Board (FASB). 

An Argument for Restoring the Importance of Balance Sheet Cash Flow
Posted By: Steve Bartoletti on 9/1/2019 12:24:58 AM, 0 Comments, 7496 Views Tags: CPFA, CPP
Critical-thinking
Posted By: Steve Bartoletti on 11/7/2018 2:24:06 PM, 0 Comments, 12549 Views
Feedback on my M-Capex article that i can relate to: The importance of critical thinking.
Why MCapex should NOT be deducted from operating cash flow
Posted By: Steve Bartoletti on 9/20/2018 2:24:32 PM, 0 Comments, 8891 Views Tags: M-Capex, Maintenance Capex, MCapex

Announcing the new article in The RMA Journal that challenges and clarifies treatment of M-Capex in cash flow analysis.   

Announcing the article published in The RMA Journal October 2017. 
Depreciation is unreliable
Posted By: Steve Bartoletti on 12/15/2015 3:27:22 PM, 0 Comments, 21037 Views
Depreciation issues affect CPFA, but also highlight the need for CPFA. 
Loan covenant violations
Posted By: Steve Bartoletti on 11/30/2015 6:54:44 PM, 0 Comments, 27548 Views Tags: CPFA, negative working capital, current portion of fixed assets
A loan examiner (auditor) asks what is to be done about violations of liquidity covenants (minimum working capital and current ratio) given the revelation that these understate liquidity by the amount of CPFA? 
Cash Flow Cycles Seminar launched
Posted By: Steve Bartoletti on 11/15/2014 4:52:12 PM, 0 Comments, 22923 Views Tags: CPFA, Cash Flow 3.0

The seminar based on the book—Cash Flow 3.0—was launched at Mega Bank in Indonesia, a SME-friendly, forward-looking bank. 

First SME to benefit
Posted By: Steve Bartoletti on 10/7/2013 10:41:21 AM, 0 Comments, 36180 Views Tags: CPFA, negative working capital, current ratio
The first known case of lender applying the principle of CPFA to the mutual benefit of lender and borrower.