固定资产：折旧、减值和损耗参考.ppt

减值规则 公司都受到资产减值规则的影响。这些规则确定，在经济状况恶化时，公司也许需要调低资产的成本以及反映资产有用性的降低. 本章的目的在于，学习折旧程序以及注销有形资产和自然资源成本的几种方法 Depreciation, Impairments, and Depletion 取得 折旧 出售或者处置 折旧 – 一种成本配置方法 折旧 – 一种成本配置方法 折旧 – 一种成本配置方法 Depreciation - Method of Cost Allocation Depreciation - Method of Cost Allocation Depreciation - Method of Cost Allocation Depreciation - Method of Cost Allocation Depreciation - Method of Cost Allocation Depreciation - Method of Cost Allocation Depreciation - Method of Cost Allocation Depreciation - Method of Cost Allocation Depreciation - Method of Cost Allocation Depreciation - Method of Cost Allocation Depreciation - Method of Cost Allocation Depreciation - Method of Cost Allocation Depreciation - Method of Cost Allocation Depreciation - Method of Cost Allocation Depreciation - Method of Cost Allocation Depreciation - Method of Cost Allocation Depreciation - Method of Cost Allocation Depreciation - Method of Cost Allocation Depreciation - Method of Cost Allocation Depreciation - Method of Cost Allocation Depreciation - Method of Cost Allocation Depreciation - Method of Cost Allocation Depreciation, Impairments, and Depletion Depreciation - Method of Cost Allocation Depreciation - Method of Cost Allocation Depreciation - Method of Cost Allocation Depreciation - Method of Cost Allocation Depreciation - Method of Cost Allocation Depreciation - Method of Cost Allocation Depreciation - Method of Cost Allocation Depreciation - Method of Cost Allocation Change in Estimate Example Arcadia HS公司购买了价值$510,000 的设备，预计使用年限10年，残值$10,000。以直线法折旧7年，在第8年年初，公司认为设备总使用年限应为15年，残值为 $5,000 . Questions: What is the journal entry to correct the prior years’ depreciation? Calculate the depreciation expense for 2010. Change in Estimate Example Change in Estimate Example Depreciation, Impairments, and Depletion Impairments Impairments Impairments Impairments Impairments Impairments Impairments Impairments Impairments Impairments Depreciation, Impairmen