




版权说明:本文档由用户提供并上传,收益归属内容提供方,若内容存在侵权,请进行举报或认领
文档简介
固定资产、自然资源、无形资产固定资产、自然资源、无形资产课件1Plantassetsaretangibleresourcesthatareusedintheoperationsofabusinessandarenotintendedforsaletocustomers.Plantassetsaresubdividedintofourclasses:
1Land土地
2Landimprovements土地附着物
3Buildings建筑物
4Equipment设备PLANTASSETS固定资产Plantassetsaretangiblereso2Plantassetsarerecordedatcostinaccordancewiththecostprinciple.Costconsistsofallexpendituresnecessarytoacquiretheassetandmakeitreadyforitsintendeduse.Thesecostsincludepurchaseprice,freightcosts,andinstallationcosts.Expendituresthatarenotnecessaryshouldberecordedasexpenses,losses,orotherassets.DETERMININGTHECOSTOFPLANTASSETSInvoicePlantassetsarerecordedatc3Costismeasuredbythecashpaidinacashtransactionorbythe
cashequivalentprice
whennon-cashassetsareusedinpayment.Thecashequivalentpriceisequaltothe
fairmarketvalue市场公允价值oftheassetgivenup
orthe
fairmarketvalueoftheassetreceived,whicheverismoreclearlydeterminable.MEASUREMENTOFPLANTASSETCOST固定资产成本的计量Costismeasuredbythecashp4ThecostofLandincludes:1)cashpurchaseprice2)closingcostssuchastitleandattorney’sfees3)realestatebrokers’commissions4)accruedpropertytaxesandotheronthelandassumedbythepurchaser.Allnecessarycostsincurredinmakinglandready foritsintendedusearedebitedtotheLand account.LANDThecostofLandincludes:LAN5Sometimespurchasedlandhasabuildingonitthatmustberemovedtomakethesitesuitableforconstructionofanewbuilding.Inthiscase,alldemolitionandremovalcostslessanyproceedsfromsalvagedmaterialsarechargeabletotheLandaccountSometimespurchasedlandhasa6Thecostof
landimprovements
includesallexpendituresnecessarytomaketheimprovementsreadyfortheirintendedusesuchas:1parkinglots,paving2fencing,and3lighting.LANDIMPROVEMENTSThecostoflandimprovements7Thecostofbuildingsincludesallnecessaryexpendituresrelatingtothepurchaseorconstructionofabuilding.Whenabuildingispurchased,suchcostsincludethepurchaseprice,closingcosts,andrealestatebroker’scommission.BUILDINGSThecostofbuildingsincludes8Coststomakethebuildingreadyforitsintendeduseconsistofexpendituresforremodelingandreplacingorrepairingtheroof,floors,wiring,andplumbing.Whenanewbuildingisconstructed,costconsistsofthecontractpricepluspaymentsforarchitects’fees,buildingpermits,interestpaymentsduringconstruction,andexcavationcosts.BUILDINGSCoststomakethebuildingrea9Thecostofequipmentconsistsofthecashpurchaseprice,salestaxes,freightcharges,andinsurancepaidbythepurchaserduringtransit.Costincludesallexpendituresrequiredinassembling,installing,andtestingtheunit.Recurringcostssuchaslicensesandinsuranceareexpensedasincurred.EQUIPMENTThecostofequipmentconsists10Thecostofequipmentconsistsofthecashpurchaseprice,salestaxes,freightcharges,andinsuranceduringtransitpaidbythepurchaser.Italsoincludesexpendituresrequiredinassembling,installing,andtestingtheunit.However,motorvehiclelicensesandaccidentinsuranceoncompanycarsandtrucksareexpensedasincurred,sincetheyrepresentannualrecurringexpendituresthatdonotbenefitfutureperiodsThecostofequipmentconsists11固定资产、自然资源、无形资产课件12固定资产、自然资源、无形资产课件13Depreciationistheprocessofallocatingtoexpensethecostofaplantassetoveritsuseful(service)lifeinarationalandsystematicmanner.Costallocationisdesignedtoprovideforthepropermatchingofexpenseswithrevenuesinaccordancewiththematchingprinciple.DEPRECIATION折旧Depreciationistheprocessof14Duringanasset’slife,itsusefulnessmaydeclinebecauseofwearandtearorobsolescence.Recognitionofdepreciationdoesnotresultintheaccumulationofcashforthereplacementoftheasset.Landistheonlyplantassetthatisnotdepreciated.DEPRECIATION折旧Duringanasset’slife,itsus15Threefactorsthataffectthecomputationofdepreciationare:1Cost:allexpendituresnecessarytoacquirethe asset andmakeitreadyforintendeduse.2Usefullife使用寿命:estimateoftheexpectedlifebasedon needforrepair,servicelife,andvulnerabilitytoobsolescence.3Salvagevalue残值:estimateoftheasset’svalueatthe endofitsusefullife.FACTORSINCOMPUTINGDEPRECIATIONThreefactorsthataffectthe16methodsofrecognizingdepreciation1Straight-line直线法2Unitsofactivity产量法3Declining-balance余额递减法.Eachmethodisacceptableundergenerallyacceptedaccountingprinciples.Managementselectsthemethodthatisappropriateinthecircumstances.Onceamethodischosen,itshouldbeappliedconsistentlymethodsofrecognizingdepreci17USEOFDEPRECIATIONMETHODSINMAJORU.S.COMPANIES82%Straight-line4%Decliningbalance5%Units-of-activity9%OtherUSEOFDEPRECIATIONMETHODSIN18Underthe
straight-linemethod,depreciationisthesameforeachyearoftheasset’susefullife.Itismeasuredbythepassageoftime.Inordertocomputedepreciationexpense,itisnecessarytodeterminedepreciablecost.Depreciablecostisthetotalamountsubjecttodepreciationandiscomputedasfollows:Depreciablecost=Costofasset-salvagevalueSTRAIGHT-LINE直线法Underthestraight-linemethod19$13,000-$1,000=$12,000$12,000÷5=$2,400CostSalvageValueDepreciableCostDepreciableCostUsefulLifeDepreciationExpense$13,000-$1,000=20BookValue=cost–accumulateddepreciation=13000–2400=10600BookValue=cost–accumulate21固定资产、自然资源、无形资产课件22Undertheunits-of-activitymethod,servicelifeisexpressedintermsofthetotalunitsofproductionorexpectedusefromtheasset,ratherthantime.Theformulasforcomputingdepreciationexpenseare:
1DepreciableCost÷TotalUnitsofActivity =DepreciationCostperUnit
2DepreciationCostperUnitXUnitsofActivityDuringtheYear=DepreciationExpenseUNITS-OF-ACTIVITY工作量法Undertheunits-of-activityme23Inusingthismethod,itisoftendifficulttomakeareasonableestimateoftotalactivity.Whentheproductivityofanassetvariessignificantlyfromoneperiodtoanother,thismethodresultsinthebestmatchingofexpenseswithrevenues.UNITS-OF-ACTIVITY工作量法Inusingthismethod,itisof24$12,000÷100,000miles=$0.12$0.12×15000=$1,800DepreciableCostTotalunitsofactivityDepreciableCostperunitDepreciableCostperunitUnitsofyearDepreciationExpense÷×$12,000÷100,000miles=25BookValue=cost–accumulateddepreciation=12000–1800=10200BookValue=cost–accumulate26DECLINING-BALANCE余额递减法Thedeclining-balancemethodproducesadecreasingannualdepreciationexpenseoverthe usefullifeoftheasset.Thecalculationofperiodicdepreciationisbased onadecliningbookvalue(costlessaccumulated depreciation)oftheasset.DECLINING-BALANCE余额递减法Thede27DECLINING-BALANCE余额递减法Annualdepreciationexpenseiscalculatedbymultiplyingthebookvalueatthebeginningofthe yearbythedeclining-balancedepreciationrate.Thedepreciationrateremainsconstantfromyear toyear,butthebookvaluetowhichtherateisapplieddeclineseachyear.DECLINING-BALANCE余额递减法Annual28Thebookvalueforthefirstyearisthecostoftheassetsinceaccumulateddepreciationhasazerobalanceatthebeginningoftheasset’susefullife.Insubsequentyears,bookvalueisthedifferencebetweencostandaccumulateddepreciationatthebeginningoftheyear.DECLINING-BALANCE余额递减法Thebookvalueforthefirsty29Theformulaforcomputingdepreciationexpenseis:
BookValueatBeginningofYearXDecliningBalanceRate=AnnualDepreciationExpenseThismethodiscompatiblewiththematchingprinciplebecausethehigherdepreciationinearlyyearsismatchedwiththehigherbenefitsreceivedintheseyears.DECLINING-BALANCE余额递减法Theformulaforcomputingdepr30double-declining-balancemethod双倍余额递减法Unliketheotherdepreciationmethods,salvagevalueisignoredindeterminingtheamounttowhichthedecliningbalancerateisapplied.Acommonapplicationofthedeclining-balancemethodisthedouble-declining-balancemethod双倍余额递减法,inwhichthedeclining-balancerateisdoublethestraight-linerate.IfBarb’sFloristsusesthedouble-declining-balancemethod,thedepreciationis40%(2Xthestraight-linerateof20%).double-declining-balancemetho31$13,000x40%=$5,200BookValueatBeginningof1styearDecliningBalanceRateDepreciationExpenseBookValue=13000–5200=7800$13,000x40%32$7800x40%=$3120BookValueatBeginningof2ndyearDecliningBalanceRateDepreciationExpenseBookValue=7800–3120=4680$7800x40%=33$4680x40%=$1872BookValueatBeginningof3rdyearDecliningBalanceRateDepreciationExpenseBookValue=4680–1872=2808$4680x40%=34固定资产、自然资源、无形资产课件35Ifwearandtearorobsolescenceindicatethat annualdepreciationisinadequateorexcessive,a changeintheperiodicamountshouldbemade.Whenachangeismade,
1thereisnocorrectionofpreviouslyrecorded depreciationexpenseand
2
depreciationexpenseforcurrentandfuture yearsisrevised.Todeterminethenewannualdepreciation expense,thedepreciablecostatthetimeofthe revisionisdividedbytheremainingusefullife.REVISINGPERIODICDEPRECIATION折旧的修正Ifwearandtearorobsolesce36Barb’sFloristsdecidesonJanuary1,2005toextendtheusefullifeofthetruckoneyearbecauseofitsexcellentcondition.Thecompanyhasusedthestraight-linemethodtodepreciatetheassettodate,andbookvalueis$5,800($13,000-$7,200).Thenewannualdepreciationis$1,600,calculatedasfollowsBarb’sFloristsdecidesonJan37
Ordinaryrepairs
areexpenditurestomaintainthe operatingefficiencyandexpectedproductivelifeoftheplantasset.TheyaredebitedtoRepairsExpense
asincurredandare oftenreferredtoasrevenueexpenditures收入性支出.EXPENDITURESDURINGUSEFULLIFEOrdinaryrepairsareexpendit38Additionsandimprovementsarecostsincurredtoincreasetheoperatingefficiency,productivecapacity,orexpectedusefullifeoftheplantasset.1Theseexpendituresareusuallymaterialinamountandoccurinfrequentlyduringtheperiodofownership.2Sinceadditionsandimprovementsincreasethecompany’sinvestmentinproductivefacilities,theyaredebitstotheplantassetaffected,andarereferredtoascapitalexpenditures资本性支出.EXPENDITURESDURINGUSEFULLIFEAdditionsandimprovementsare39EliminatethebookvalueoftheplantassetatthedateofsalebydebitingAccumulatedDepreciationandcreditingtheassetaccountforitscost.DebitCashtorecordthecashproceedsfromthesale.Computegainorloss.PLANTASSETDISPOSALSEliminatethebookvalueofth40Ifthecashproceedsaregreaterthanthebookvalue,recognizeagainbycreditingGainonDisposalforthedifference.Ifthecashproceedsarelessthanthebookvalue,recognizealossbydebitingLossonDisposalforthedifference.PLANTASSETDISPOSALSIfthecashproceedsaregreat41GAINONDISPOSALOnJuly1,2002,WrightCompanysellsofficefurniturefor$16,000cash.Theofficefurnitureoriginallycost$60,000andasofJanuary1,2002,hadaccumulateddepreciationof$41,000.Depreciationforthefirstsixmonthsof2002is$8,000.TheentrytorecorddepreciationexpenseandupdateaccumulateddepreciationtoJuly1isasfollows:GAINONDISPOS42AccumulatedDepreciation=41000+8000=49000AccumulatedDepreciation=41043GAINONDISPOSALAftertheaccumulateddepreciationisupdated,againondisposalof$5,000iscalculated:Costofofficefurniture$60,000Less:Accumulateddepreciation$49,000Bookvalueatdateofdisposal$11,000Proceedsfromsale$16,000Gainondisposal$5,000GAINONDISP44固定资产、自然资源、无形资产课件45
LOSSONDISPOSAL
Insteadofthesellingtheofficefurniturefor$16,000,Wrightsellsitfor$9,000.Inthiscase,alossof$2,000iscalculated:Costofofficefurniture$60,000Less:Accumulateddepreciation$49,000Bookvalueatdateofdisposal$11,000Proceedsfromsale$9,000Lossondisposal$2,000LOSSONDIS46固定资产、自然资源、无形资产课件47Exchangesofplantassetscanbeforsimilarordissimilarassets.Inanexchangeofsimilarassets,thenewassetisthesametypeasandperformsthesamefunctionastheoldasset.Inexchangesofsimilarassets,itisnecessarytodetermine
1thecostoftheassetacquiredand
2thegainorlossontheassetgivenup.EXCHANGESOFPLANTASSETSExchangesofplantassetscan48Lossesontheexchangeofsimilarassetsarerecognizedimmediately.Thecostofthenewassetreceivedisequaltothefairmarketvalueoftheoldassetexchangedplusanycashorotherconsiderationgivenup.Alossresultswhenthebookvalueisgreaterthanthefairmarketvalueoftheassetgivenup.LOSSTREATMENTLossesontheexchangeofsimi49COMPUTATIONOFCOSTOFNEWOFFICEEQUIPMENTRolandCompanyexchangesoldofficeequipmentfornewsimilarofficeequipment.Thebookvalueoftheoldofficeequipmentis$26,000($70,000costless$44,000accumulateddepreciation),itsfairmarketvalueis$10,000,and$81,000ofcashispaid.Thecostofthenewofficeequipment,$91,000,iscalculatedasfollows:COMPUTATIONOFCOSTOFNEWOFF50固定资产、自然资源、无形资产课件51COMPUTATIONOFLOSSONDISPOSALThroughthisexchange,alossondisposalof$16,000isincurred.Alossresultswhenthebookvalueisgreaterthanthefairmarketvalueoftheassetgivenup.Thecalculationisasfollows:COMPUTATIONOFLOSSONDISPOSA52Inrecordingtheexchangeatalossitisnecessaryto1eliminatethebookvalueoftheassetgivenup,2recordthecostoftheassetacquired,and3recognizethelossondisposal.Inrecordingtheexchangeata53Gainsonexchangeofsimilarassetsarenotrecognizedimmediately.Instead,theyaredeferredandreducethecostbasisofthenewasset.Thecostofthenewassetreceivedisequaltothefairmarketvalueoftheoldassetexchangedplusanycashorotherconsiderationgivenup.Againresultswhenthefairmarketvalueisgreaterthanthebookvalueoftheassetgivenup.GAINTREATMENTGainsonexchangeofsimilara54COSTOFNEWEQUIPMENT(BEFOREDEFERRALOFGAIN)Mark’sExpressDeliveryexchangesolddeliveryequipmentplus$3,000cashfornewdeliveryequipment.Thebookvalueoftheolddeliveryequipmentis$12,000($40,000costless$28,000accumulateddepreciation),itsfairmarketvalueis$19,000.Thecostofthenewdeliveryequipment,$22,000,iscalculatedasfollows:COSTOFNEWEQUIPMENT(BEFORE55ForMark’sExpressDelivery,thereisagainof$7,000,calculatedasfollows,onthedisposal:ForMark’sExpressDelivery,t56COSTOFNEWDELIVERYEQUIPMENT(AFTERDEFERRALOFGAIN)The$7,000gainondisposalisthenoffsetagainstthe$22,000costofthenewdeliveryequipment.Theresultisa$15,000costofthenewdeliveryequipment,afterdeferralofthegain.COSTOFNEWDELIVERYEQUIPMENT57Theentrytorecordtheexchangeisasfollows:Theentrytorecordtheexchan58Naturalresources:consistofoil,gas,andminerals.Naturalresourceshavetwodistinguishingcharacteristics:
1Theyarephysicallyextractedinoperations.
2Theyarereplaceableonlybyanactofnature.NATURALRESOURCESNaturalresources:consistof59The
acquisitioncost
ofanaturalresourceisthecashorcashequivalentpricenecessarytoacquiretheresourceandprepareitforitsintendeduse.Iftheresourceisalreadydiscovered,costisthepricepaidfortheproperty.AQUISITIONCOSTTheacquisitioncostofanatu60DEPLETION折耗Theprocessofallocatingthecostofnaturalresourcestoexpenseinarationalandsystematicmannerovertheresource’susefullifeiscalleddepletion.The
units-of-activitymethod
isgenerallyusedtocomputedepletion,becauseperiodicdepletiongenerallyisafunctionoftheunitsextractedduringtheyear.DEPLETION折耗Theprocessofall61FORMULATOCOMPUTEDEPLETIONEXPENSETotalEstimatedUnitsDepletionCostperUnitTotalCostminusSalvageValueDepletionCostperUnitNumberofUnitsExtractedandSoldDepletionExpenseFORMULATOCOMPUTEDEPLETIONE62RECORDINGDEPLETIONTheLaneCoalCompanyinvests$5millioninamineestimatedtohave10milliontonsofcoalandnosalvagevalue.Inthefirstyear,800,000tonsofcoalareextractedandsold.Usingtheformulas,thecalculationsareasfollows:$5,000,000÷10,000,000=$.50depletioncostperton$.50X800,000=$400,000depletionexpenseTheentrytorecorddepletionexpenseforthefirstyearofoperationsisasfollows:RECORDINGDEPLETIONTheLaneCo63固定资产、自然资源、无形资产课件64Intangibleassets
arerights,privileges,andcompetitiveadvantagesthatresultfromtheownershipoflonglivedassetsthatdonotpossessphysicalsubstance.Intangiblesmayarisefromgovernmentgrants,acquisitionofanotherbusiness,andprivatemonopolisticarrangements.INTANGIBLEASSETS无形资产Intangibleassetsarerights,65
Ingeneral,accountingforintangible assetsparallelstheaccountingfor plantassets.Intangibleassetsare: 1recordedatcost; 2writtenoffoverusefullifeina rationalandsystematicmanner;and
3atdisposal,bookvalueiseliminated andgainorloss,ifany,isrecorded.ACCOUNTINGFORINTANGIBLEASSETSIngeneral,accountingforin66Differencesbetweentheaccountingforintangibleassetsandtheaccountingforplantassetsinclude:Thesystematicwrite-offofanintangibleassetisreferredtoasamortization摊销.Torecordamortization,AmortizationExpense
isdebitedandthespecificintangibleassetiscredited.Theamortizationperiodcannotbelongerthan40years.Amortizationistypicallycomputedonastraight-linebasis.Differencesbetweentheaccoun67ApatentisanexclusiverightissuedbytheUnitedStatesPatentOfficethatenablestherecipienttomanufacture,sell,orotherwisecontrolhisorherinventionforaperiodof20yearsfromthedateofgrant.Theinitialcostofapatentisthecashorcashequivalentpricepaidwhenthepatentisacquired.PATENTS专利Apatentisanexclusiveright68LegalcostsincurredinsuccessfullydefendingthepatentareaddedtothePatentaccountandamortizedovertheremainingusefullifeofthepatent.Thecostofthepatentshouldbeamortizedoverits20-yearlegallifeoritsusefullife,whicheverisshorter.PATENTS专利Legalcostsincurredinsucces69RECORDINGPATENTSNationalLabspurchasesapatentatacostof$60,000.Iftheusefullifeofthepatentis8years.theannualamortizationexpenseis$7,500($60,000÷8).
AmortizationExpense-Patentisclassifiedasanoperatingexpenseintheincomestatement.Theentrytorecordtheannualpatentamortizationis:RECORDINGPATENTSNationalLabs70固定资产、自然资源、无形资产课件71Copyrightsaregrantedbythefederalgovernment,givingtheownertheexclusiverighttoreproduceandsellanartisticorpublishedwork.Copyrightsextendforthelifeofthecreatorplus50years.Thecostofacopyrightconsistsofthecostofacquiringanddefendingit.COPYRIGHTS版权Copyrightsaregrantedbythe72Atrademarkortradename
isaword,phrase,orsymbolthatdistinguishesoridentifiesaparticularenterpriseorproduct.Ifthetrademarkortradenameispurchased,thecostisthepurchaseprice.TRADEMARKSANDTRADENAMES商标和名称Atrademarkortradenameisa73Ifitisdevelopedbyacompany,thecostincludesattorney’sfees,registrationfees,designcostsandsuccessfullegaldefensefees.Theyareamortizedovertheshorterofusefullifeor40years.TRADEMARKSANDTRADENAMES商标和名称Ifitisdevelopedbyacompan74Afranchiseisacontractualarrangementunderwhichthefranchisorgrantsthefranchiseetherighttosellcertainproducts,torenderspecificservices,ortousecertaintrademarksortradenames,usuallywithinadesignatedgeographicalarea.Anothertypeoffranchise,commonlyreferredtoasalicenseorpermit,isenteredintobetweenagovernmentalbodyandabusinessenterpriseandpermitstheenterprisetousepublicpropertyinperformingitsservices.FRANCHISESANDLICENSES特许经营和许可Afranchiseisacontractuala75Goodwillisthevalueofallfavorableattributesthatrelatetoabusinessenterprise.Theseattributesmayincludeexceptionalmanagement,desirablelocation,goodcustomerrelationsandskilledemployees.Goodwillcannotbesoldindividuallyinthemarketplace;itcanbeidentifiedonlywiththebusinessasawhole.GOODWILL商誉Goodwillisthevalueofallf76Goodwillisrecordedonlywhenthereisanexchangetransactionthatinvolvesthepurchaseofanentirebusiness.Whenanentirebusinessispurchased,goodwillistheexcessofcostoverthefairmarketvalueofthenetassets(assetslessliabilities)acquired.Goodwilliswrittenoffoveritsusefullifenottoexceedfortyyears.Goodwillisrecordedonlywhen77ABCcompany’snetassets=Asset–Liabilities=$2,000,000FairvalueofABC(orSellingpriceofABC)=$5,000,00Goodwill=5,000,000–2,000,000=3,000,000ABCcompany’snetassets=Ass78Researchanddevelopmentcostspertaintoexpendituresincurredtodevelopnewproductsandprocesses.Thesecostsarenotintangiblecosts,butareusuallyrecordedasanexpensewhenincurred.RESEARCHANDDEVELOPMENTCOSTS研发成本Researchanddevelopmentcosts79UsuallyplantassetsandnaturalresourcesarecombinedunderProperty,Plant,andEquipment,andintangiblesareshownseparatelyunderIntangibleAssets.Majorclassesofassets,suchasland,buildings,andequipment,andaccumulateddepreciationbymajorclassesorintotalshouldbedisclosed.Thedepreciationandamortizationmethodsusedshouldbedescribedandtheamountofdepreciationandamortizationexpensefortheperioddisclosed.STATEMENTPRESENTATION报表列示及分析Usuallyplantassetsandnatur80STATEMENTPRESENTATIONOFPROPERTY,PLANT,ANDEQUIPMENTANDINTANGIBLEASSETSTimberland(net)$95.4BuildingsandEquipments,atcost$2207.1Less:accumulateddepreciations$1229.0$978.1TotalProperty,Plant,Equipment$1073.5IntangiblesPatents$410.0Total$1483.5STATEMENTPRESENTATIONOFPROP81固定资产、自然资源、无形资产固定资产、自然资源、无形资产课件82Plantassetsaretangibleresourcesthatareusedintheoperationsofabusinessandarenotintendedforsaletocustomers.Plantassetsaresubdividedintofourclasses:
1Land土地
2Landimprovements土地附着物
3Buildings建筑物
4Equipment设备PLANTASSETS固定资产Plantassetsaretangiblereso83Plantassetsarerecordedatcostinaccordancewiththecostprinciple.Costconsistsofallexpendituresnecessarytoacquiretheassetandmakeitreadyforitsintendeduse.Thesecostsincludepurchaseprice,freightcosts,andinstallationcosts.Expendituresthatarenotnecessaryshouldberecordedasexpenses,losses,orotherassets.DETERMININGTHECOSTOFPLANTASSETSInvoicePlantassetsarerecordedatc84Costismeasuredbythecashpaidinacashtransactionorbythe
cashequivalentprice
whennon-cashassetsareusedinpayment.Thecashequivalentpriceisequaltothe
fairmarketvalue市场公允价值oftheassetgivenup
orthe
fairmarketvalueoftheassetreceived,whicheverismoreclearlydeterminable.MEASUREMENTOFPLANTASSETCOST固定资产成本的计量Costismeasuredbythecashp85ThecostofLandincludes:1)cashpurchaseprice2)closingcostssuchastitleandattorney’sfees3)realestatebrokers’commissions4)accruedpropertytaxesandotheronthelandassumedbythepurchaser.Allnecessarycostsincurredinmakinglandready foritsintendedusearedebitedtotheLand account.LANDThecostofLandincludes:LAN86Sometimespurchasedlandhasabuildingonitthatmustberemovedtomakethesitesuitableforconstructionofanewbuilding.Inthiscase,alldemolitionandremovalcostslessanyproceedsfromsalvagedmaterialsarechargeabletotheLandaccountSometimespurchasedlandhasa87Thecostof
landimprovements
includesallexpendituresnecessarytomaketheimprovementsreadyfortheirintendedusesuchas:1parkinglots,paving2fencing,and3lighting.LANDIMPROVEMENTSThecostoflandimprovements88Thecostofbuildingsincludesallnecessaryexpendituresrelatingtothepurchaseorconstructionofabuilding.Whenabuildingispurchased,suchcostsincludethepurchaseprice,closingcosts,andrealestatebroker’scommission.BUILDINGSThecostofbuildingsincludes89Coststomakethebuildingreadyforitsintendeduseconsistofexpendituresforremodelingandreplacingorrepairingtheroof,floors,wiring,andplumbing.Whenanewbuildingisconstructed,costconsistsofthecontractpricepluspaymentsforarchitects’fees,buildingpermits,interestpaymentsduringconstruction,andexcavationcosts.BUILDINGSCoststomakethebuildingrea90Thecostofequipmentcon
温馨提示
- 1. 本站所有资源如无特殊说明,都需要本地电脑安装OFFICE2007和PDF阅读器。图纸软件为CAD,CAXA,PROE,UG,SolidWorks等.压缩文件请下载最新的WinRAR软件解压。
- 2. 本站的文档不包含任何第三方提供的附件图纸等,如果需要附件,请联系上传者。文件的所有权益归上传用户所有。
- 3. 本站RAR压缩包中若带图纸,网页内容里面会有图纸预览,若没有图纸预览就没有图纸。
- 4. 未经权益所有人同意不得将文件中的内容挪作商业或盈利用途。
- 5. 人人文库网仅提供信息存储空间,仅对用户上传内容的表现方式做保护处理,对用户上传分享的文档内容本身不做任何修改或编辑,并不能对任何下载内容负责。
- 6. 下载文件中如有侵权或不适当内容,请与我们联系,我们立即纠正。
- 7. 本站不保证下载资源的准确性、安全性和完整性, 同时也不承担用户因使用这些下载资源对自己和他人造成任何形式的伤害或损失。
最新文档
- 智能化农机运维-深度研究
- 林产品消费者行为与价值感知研究-深度研究
- 水泥砂浆砖基础施工方案
- 《卵石动物造型》游戏课件
- 2025-2030中国倍频器行业市场发展趋势与前景展望战略研究报告
- 2025-2030中国保健油行业市场现状供需分析及投资评估规划分析研究报告
- 2025-2030中国便携式混凝土扫描仪行业市场现状供需分析及投资评估规划分析研究报告
- 2025-2030中国体育保险行业市场现状供需分析及投资评估规划分析研究报告
- 2025-2030中国五官科用药行业市场现状供需分析及投资评估规划分析研究报告
- 2025-2030中国云会计服务行业市场现状供需分析及投资评估规划分析研究报告
- 【市占率证明权威指南】行业市占率展播-滚珠丝杆行业(智研咨询)
- 2025中级工程机械维修工技能鉴定精练考试指导题库及答案(浓缩300题)
- 《陆上风电场工程概算定额》NBT 31010-2019
- 年产25吨无菌化学原料药美罗培南车间工艺设计
- 合规管理中的合规管理领导小组的成员与职责
- 洁净厂房监理实施细则
- 三辊卷板机设计方案
- 《森林生态学》PPT课件.ppt
- 农业公司组织架构、岗位说明(共3页)
- 巧家县林业建设结硕果
- 燃气管道通球试压方案(完整版)
评论
0/150
提交评论