PLANTASSETSNATURALRESOURCESANDINTANGIBLES幻灯片.pptVIP

Chapter 10;;PLANT ASSETS;AcquisitionCost;Land is not depreciable.;LAND IMPROVEMENTS;Cost of purchase or construction;Purchaseprice;LUMP-SUM ASSET PURCHASE;;Balance Sheet Presentation;STRAIGHT-LINE DEPRECIATION SCHEDULE;UNITS-OF-PRODUCTION METHOD;UNITS-OF-PRODUCTION METHOD;UNITS-OF-PRODUCTIONDEPRECIATION SCHEDULE;DOUBLE-DECLINING-BALANCE METHOD;DOUBLE-DECLINING-BALANCE METHOD;;DEPRECIATION FOR TAX REPORTING;PARTIAL-YEAR DEPRECIATION;;CHANGE IN ESTIMATES FOR DEPRECIATION;REPORTING DEPRECIATION;ADDITIONAL EXPENDITURES;REVENUE AND CAPITAL EXPENDITURES;Recording cashreceived (debit)or paid (c