ch10 intermediate accounting nikolai 课后习题解答.docVIP

10 10 CHAPTER 10 DEPRECIATION AND DEPLETION CONTENT ANALYSIS OF EXERCISES AND PROBLEMS Number Content Time (minutes) E10-1 Depreciation Methods. Straight-line, hours worked, units of output. 5-10 E10-2 Depreciation Methods. Straight-line, sum-of-the-years-digits, double-declining balance. Return on assets. 5-10 E10-3 Acquisition Cost and Depreciation. Computation of acquisition cost and annual depreciation under units of production and sum-of-the-years-digits methods. 10-15 E10-4 Depreciation Methods. Recognition of method used given the expense. Computation of expense. 5-10 E10-5 Rate of Return. Determination under straight-line and double-declining balance methods. 5-10 E10-6 Acquisition Cost. Computation under straight-line, sum-of-the-years-digits, and double-declining-balance methods. 5-10 E10-7 Group Depreciation. Straight-line. Journal entries to record transactions. 5-15 E10-8 Composite Depreciation. Straight-line. Journal entries to record transactions. 5-15 E10-9 Retirement/Replacement Methods. Journal entries to record transactions. 5-10 E10-10 (AICPA adapted). Depreciation. Determination of amount to be capitalized and expensed. 10-15 E10-11 Partial Periods. Straight-line to nearest day, to nearest month, to nearest whole year, to one-half year. 10-15 E10-12 Asset Impairment. Determine if asset impaired. Compute impairment loss. Journal entry. 15-20 E10-13 Depreciation. Financial statements, income taxes, straight-line, double-declining balance, ACRS. 15-20 Number Content Time (minutes) E10-14 Changes and Corrections. Straight-line to sum-of-the-years-digits. Increased asset life. Residual value ignored. Journal entries. 15-20 E10-15 (AICPA adapted). Change in Depreciation Method. Compute book value under straight-line depreciation and effect of switch to sum-of-years-digits method. 15-20 E10-16 Depletion. Determination of depletion cost per unit, inventory cost, and cost of goods sold. 10-15 E10-17 (AICPA adap