大学课程《会计专业英语》PPT教学课件：Chapter 16 Plant Assets.pptVIP

PLANTASSETSandDEPRECIATIONCHAPTER16

Long-termassetsLong-termassetsTangibleassetsNaturalresourcesIntangibleassetse.g.plant,buildings,andequipment

TangibleassetsTangibleassetsFixedassetsPlantassetsPlantassetsareremainedforoperationsofbusiness,notforresale.Theusefullifeofplantassetsismorethanoneyear.

DepreciableassetThevalueofplantassetsmaydeclineduetogeneralwearandtear.Adeclineinrevenue-producingabilitymayalsooccurbecauseofobsolescence.

DepreciationUnderthematchingrule,thecostofplantassetsmustbeallocatedtoallth