财务会计PlantAssetsandDepreciation幻灯片.ppt

Chapter 9;Plant Assets;Major Categories of Plant Assets;Accountable Events;Acquisition of Plant Assets;Determining CostExample;Determining CostExample;Determining CostExample;Special Considerations;Special Considerations;Capital Expenditures and Revenue Expenditures;Depreciation;Book Value Cost - Accumulated Depreciation Accumulated Depreciation Contra-asset Represents the portion of an asset抯 cost that has already been allocated to expense. Causes of Depreciation Physical deterioration Obsolescence;Cost - Residual ValueLife in Years;Straight-Line MethodExample;Straight-Line MethodExam