企业决策的基础财务会计分册第16版威廉姆斯Chap009.pptVIP

Begin the process of calculating depletion expense by determining the depletion expense per unit of natural resource. The numerator of the equation contains the resource cost less any estimated residual value. The denominator of the equation is the estimated total capacity of the natural resource expected to be extracted. For oil, the denominator is expressed in terms of barrels, for coal in tons, for timber in board feet, and the like for other resources. Cash payments for plant assets appear as cash outflows for investing activities on the statement of cash flows. Remember, depreciation is