DepreciationandDisposalofFixedAssets固定資產的折舊與變賣.pptVIP

Depreciation and Disposal of Fixed Assets固定資產的折舊與變賣 References: Chapter 22 (p.244) - 23 (p.255) 參考書目：第22章 (p. 265)、第23章 (p. 277) A Definition of Depreciation 折舊的定義 Depreciation is cost allocation of fixed assets, consumed during its useful life. Depreciation is the expense of the company. 折舊指企業使用固定資產時所消耗的金額。 折舊是企業的開支，與工資、電費等同為費用。 B Causes of Depreciation 折舊的成因 Physical deterioration, e.g. wear and tear, erosion, rusting, rot and decay. Economic factors, e.g. obsolescence, inadequacy. Time factor, e.g. amortization (patent); depletion (silver mines) 自然損耗，例：磨損、生銹、腐朽和自然侵蝕。 經濟因素，例：陳舊過時、超負荷。