Chap8Long-lived-Assets(财务报表分析-加州大学MBA).pptVIP

Short-livedandLong-livedAssetsShort-livedassets a)OnJan.1,buyinsurancecoveragefortheyear,anduseitupbyDec.31.Inthiscase,theassetonlyliveswithinayearandtheexpenditureontheinsurancecoveragebecomesexpenserightaway. b)Inventorylivesbetweenthedayofpurchaseandthedayofbeingsold.Theexpenditureoninventorybecomesexpensewheninventoryissold.

Short-livedandLong-livedAssetsLong-livedassets Productionequipmentsareusedformanyyears,theylonglive.Theexpenditureonequipmentsbecomesexpensesgradually〔缓慢地〕yearafteryear. Iftheexpend