chapter8accountingforlong-termassets详解.pptVIP

* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * 8-* LO 1 Determine how asset disposals affect financial statements. LO 5 8-* Asset Disposals（资产处置） On January 1, 2020, the van is sold for $4,500 cash. 8-* Graph of Depreciation Expense 8-* LO 1 Identify some of the tax issues that affect long-term operational assets. LO 6 8-* Income Tax Considerations The maximum depreciation currently allowed by tax law is computed using the modified accelerated cost recovery system (MACRS). （修正的加速资本回收制度）The rate of depreciation depends on the class life of the asset and the