Bottom Line: Although capital investment took a breather at the end of last year, a separate report showed business equipment rebounded 0.8% a.r. in Q4 following a 2.3% decline in the prior quarter. But, with rates set to rise as the Federal Reserve readies for liftoff, we could see a cap in equipment spending this year. Source - https://economics.bmo.com/en/publications/detail/e0297758-a7d5-451f-a0ab-596088ff5cbd/ 1. Durable Goods – https://www.marketwatch.com/story/u-s-durables-goods-orders-drop-sharply-in-december-11643290791 2. Consumer spending - https://ca.movies.yahoo.com/rpt-big-u-banks-spending-110000206.html 3. Bitcoins - https://qz.com/2118130/the-crypto-selloff-wiped-7-billion-off-corporate-balance-sheets/ 4. Corporate cash holding - https://www.investors.com/etfs-and-funds/sectors/sp500-companies-stockpile-1-trillion-cash-investors-want-it/ 5. FDI - https://www.fdiintelligence.com/article/80608 6. Wealth - https://www.outlookindia.com/business/how-china-s-real-economy-beats-india-in-wealth-creation--news-47808 7. USA Fed - https://www.morganstanley.com/ideas/thoughts-on-the-market-wilson 8. Capital outlook - https://www2.deloitte.com/cn/en/pages/financial-services/articles/financial-services-industry-outlooks-2022/pr-banking-industry-outlook.html 9. GDP Growth - https://www.reuters.com/markets/us/imf-cuts-growth-forecasts-us-china-world-omicron-spreads-2022-01-25/ 10. Spending outlook - https://www.bnnbloomberg.ca/u-s-economy-on-track-for-solid-start-to-2022-as-spending-holds-1.1697338

1. Durable Goods and
Capital Spending –
United States –
December 2021
Paul Young CPA CGA
January 27, 2022

2. Paul Young - Bio
• CPA, CGA (1996)
• Academia (PF1, FA4, FN2, MU1. and MS2)
• SME – Customer Success Management
• SME – Risk Management
• SME – Close, Consolidate and Reporting
• SME – Public Policy
• SME – Emerging Technology
• SME – Business Process Change
• SME – Financial Solutions
• SME – Macro/Micro Indicators
• SME – Supply Chain Management
• SME – Data, AI, Security, and Platform
• SME – Internal Controls and Auditing
Contact information email: Paul_Young_CGA@hotmail.com
LinkedIn: https://www.linkedin.com/in/paul-young-055632b/
SlideShare - https://www.slideshare.net/paulyoungcga
Twitter: https://twitter.com/paulyoungcpa
Youtube - https://www.youtube.com/user/youngercga1968/videos

3. 3
Agenda
• Durable Goods
• Business Investment Outlook – 2021
• Supply Chain and Analytics
• Capital Ex Planning
• Blog – Supply Chain
• Blog – ESG Reporting

4. 4
Durable Goods / Key Areas – USA
Source - https://www.census.gov/economic-indicators/index.php
Durable Goods - USA
- December 2021.pdf

5. 5
USA Durable Goods – December 2021
Source – https://economics.bmo.com/en/publications/detail/e0297758-
a7d5-451f-a0ab-596088ff5cbd/

6. 6
Business Investment Outlook / 2022
capspendind.pdf

7. 7
Business Investment Outlook / 2021
Source - https://www.kiplinger.com/economic-forecasts/business-spending

8. 8
Capital Investment

9. 9
Supply Chain and Analytics

10. 10
Capital Expenditure Planning

11. 11
Blog – Supply Chain
Many thanks to Deloitte, MHI, Thomasnet for posting this survey.
It was a close race between the top four technology areas respondents said they are increasing supply chain resiliency
investments in:
 Inventory and network optimization — 54%
 Cloud computing and storage — 54%
 Robotics and automation — 53%
 Sensors and automatic identification — 52%
For more information, please see the following link: https://www.linkedin.com/pulse/blog-need-resilience-amid-pandemic-
disruption-powering-paul-young/?published=t

12. 12
How to Build Resilient Supply Chain
• Blog – How to build a resilient Supply Chain using Data and AI
https://ibm.box.com/s/bqy9mr0ktlgi64sbf49o4rg5d9w0rqkn

13. 13
ESG Reporting
Blog - Accountant’s face challenges with ESG reporting -
Financial professionals are confronting some big obstacles when it comes to environmental, social and governance
reporting, according to a new survey, including competing and sometimes conflicting disclosure frameworks, reporting
methodologies and stakeholder demands.
The report, released Thursday by Financial Executives International’s Financial Education & Research Foundation, polled
53 chief accounting officers and controllers from some of the largest U.S. companies, and found that 53% of the
respondents indicated they had not yet started to integrate ESG reporting with their financial reporting, while 43% said
they had only just started to do so. Data is the biggest single challenge to ESG reporting, with questions related to
collection, collation, analysis and control among the biggest ESG-related data questions. The plethora of competing
standards and frameworks is also a big challenge, with 85% of companies using multiple ESG reporting frameworks.
Finance professionals reported they had a hard time hearing through all the noise and providing relevant, concise ESG
metrics in telling their organization’s ESG story.
Source - https://www.accountingtoday.com/news/accountants-face-challenges-with-esg-reporting
Templates: https://ibm.box.com/s/nsbds2s5v8znpwqzc03p9urykbat38w0
Presentation: https://ibm.box.com/s/vmyitcackqevvm1hcxv7wke6gudrpnce