西方财务会计_chapter8.pptxVIP

Chapter 8;INTRODUCTION;Accounting for plant assets;Valuation of plant assets at acquisition;Asset Acquisition:one piece;Determining Cost;Determining Cost;;Acquisition of plant assets with note payable;Acquisition of plant assets with note payable;Acquisition of plant assets with note payable;Discard Sell for monetary consideration Exchange for noncash assets;Accounting for Disposalof Plant Assets: discard;Selling a Plant Asset;For students; ;;; ;Nonmonetary Transactions (Exchanges);Exchanges of Plant Assets;Exchanges of similar Assets;Exchanges of similar Assets;Similar Assets:loss; No boot;Similar Assets:loss;cash paid;Similar Assets:loss;cash paid;Similar Assets:loss;cash paid;;Similar: Loss; Cash Received;;Similar Assets:Gain; No boot;Similar Assets, Gain, Cash Paid (Deferred gain);Similar Assets, Gain, Cash Paid (Deferred gain);Similar Assets (Deferred gain);Similar Assets (Deferred gain);Similar Assets (Deferred gain);Similar Assets, Gain, Cash Received (Partial gain);; ; ; ; ;EXERCISE 12(CASE A);Dissimilar Assets;Dissimilar Assets;Dissimilar Assets; ; ; Dissimilar Assets:gains;EXERCISE 12(CASE B);Does the expenditure increase capacity or efficiency or extend useful life?;Capital Expenditures versusRevenue Expenditures;Major additions;Betterments;Extraordinary repairs;Depreciation;Depreciation;Factors In Computing Depreciation;;;Larger amounts charged early in the asset’s life Lesser amounts as asset ages Including Double-Declining-Balance Method and Sum-of-the-Years’-Digits Method;;Sum-of-the-Years’-Digits Method;Revision of Depreciation Rates;