acceleratedmethod加速折旧剖析.ppt

Chapter 6 Property, Plant, and Equipmentand Intangible Assets: Utilizationand Impairment Goodwill and trademarks have indefinite useful lives and are not amortized into the results of operations, but instead are reviewed for impairment annually, or more often if impairment indicators arise. If an impairment is determined to exist, we will reduce the asset account and recognize the loss in value. Change in Depreciation Method December 31, 2011: Depreciation expense ................................... 34,667 Accumulated depreciation................ 34,667 To record depr