CHAPTER 9longlived assets财务会计概要1.pptxVIP

CHAPTER 9;Study Objectives;Study Objectives;PLANT ASSETS 固定资产;DETERMINING THE COST OF PLANT ASSETS;MEASUREMENT OF PLANT ASSET COST固定资产成本的计量; The cost of Land includes: cash purchase price closing costs such as title and attorney’s fees real estate brokers’ commissions accrued property taxes and other on the land assumed by the purchaser. All necessary costs incurred in making land ready for its intended use are debited to the Land account.;Sometimes purchased land has a building on it that must be removed to make the site suitable for construction of a new building. In this case, all demolition and removal costs less any proceeds from salvaged materials are chargeable to the Land account;LAND IMPROVEMENTS;BUILDINGS;BUILDINGS;EQUIPMENT;EQUIPMENT;;;DEPRECIATION 折旧;DEPRECIATION 折旧;FACTORS IN COMPUTING DEPRECIATION;methods of recognizing depreciation;USE OF DEPRECIATION METHODS IN MAJOR U.S. COMPANIES;STRAIGHT-LINE 直线法;;Depreciable cost = cost – salvage cost = 13,000 -1,000 =12,000;UNITS-OF-ACTIVITY 工作量法;;Depreciable cost = cost – salvage cost = 13,000 -1,000 =12,000;UNITS-OF-ACTIVITY 工作量法;DECLINING-BALANCE 余额递减法;DECLINING-BALANCE 余额递减法;DECLINING-BALANCE 余额递减法;DECLINING-BALANCE 余额递减法;Double-declining-balance method双倍余额递减法;;;REVISING PERIODIC DEPRECIATION 折旧的修正;Example;Book value ,1/01/04 $ 5800;EXPENDITURES DURING USEFUL LIFE;Date;EXPENDITURES DURING USEFUL LIFE;Date;PLANT ASSET DISPOSALS;PLANT ASSET DISPOSALS; GAIN ON DISPOSAL;Date ; GAIN ON DISPOSAL;Date ;; LOSS ON DISPOSAL ;Date ;EXCHANGES OF PLANT ASSETS;LOSS TREATMENT;COMPUTATION OF COST OF NEW OFFICE EQUIPMENT;COMPUTATION OF LOSS ON DISPOSAL;In recording the exchange at a loss it is necessary to 1 eliminate the book value of the asset given up, 2 record the cost of the asset acquired, and 3 recognize the loss on disposal.;GAIN TREATMENT;COST OF NEW EQUIPMENT;For Mark’s Express Delivery, there is a gain of $7,000, ca