固定资产、自然资源、无形资产.pptVIP

固定资产、自然资源、无形资产 Plant assets are tangible resources that are used in the operations of a business and are not intended for sale to customers. Plant assets are subdivided into four classes: 1 Land 土地 2 Land improvements 土地附着物 3 Buildings 建筑物 4 Equipment 设备 Plant assets are recorded at cost in accordance with the cost principle. Cost consists of all expenditures necessary to acquire the asset and make it ready for its intended use. These costs include purchase price, freight costs, and installation costs. Expenditures that are not necessary should be recorded as expenses, losses, or other assets. Cost is measured by the cash paid in a cash transaction or by the cash equivalent price when non-cash assets are used in payment. The cash equivalent price is equal to the fair market value市场公允价值 of the asset given up or the fair market value of the asset received, whichever is more clearly determinable. The cost of Land includes: 1 ）cash purchase price 2 ）closing costs such as title and attorney’s fees 3 ）real estate brokers’ commissions 4 ）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. The cost of land improvements includes all expenditures necessary to make the improvements ready for their intended use such as: 1 parking lots, paving 2 fencing, and 3 lighting. The cost of buildings includes all necessary expenditures relating to the purchase or construction of a building. When a building is purchased, such costs include the purchase price, closing costs, and real estate broker’s commission. Costs to make the building ready for its intended use consist of expenditures for remodeling and replacing or repairing the roof, floors, wiring, and plumbing. When a new building is constructed, cost consists of the contract price plus pa