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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. Iftheexpenditurebecomesexpensesovermanyyears,achallengingquestionisthathowweallocatethetotalexpenditureintoexpensesamongtheseyears. Andhowweallocateaffectsnetincomeandtotalassetsoftheseyears.Long-livedAssetsIncomeStatementRevenuesCOGSDepreciationexpenses
(折旧费用)……NetIncomeBalanceSheetAssetsCashA/RInventoryProperty,plantsandequipments…Long-livedAssets-someterminologiesAcquisitionvalueofasset(获取价值):allexpendituresoccurredtoputtheassetreadyforuse.Foranequipment,itincludes:pricepaidtomanufacture,transportationfees,feespaidtotechnicianstoadjusttheequipment,expenditurestobuildaconcretebasefortheequipment,…Salvagevalue(residualvalue)(残留价值):Whenthecompanynolongerneedstheequipment,themoneyitgetsfordisposingtheequipment.Ifitsellstheequipment,themoneyitreceivesfrombuyernetofanysellingcostissalvagevalue;ifitdestroystheequipment,salvagevalueis……?Long-livedAssets-someterminologies3.Asset’susefullife:numberofyearsthattheassetisusedinproduction.Anmachinemayhaveusefullifeof5years,whileanintangibleasset(e.g.,patent)mayhaveusefullifeof40years.4.
Depreciation:theprocessofallocatingthedepreciationbaseovertheyearsoftheasset’susefullife.Long-livedAssets-someterminologies5.Depreciationbase:Acquisitionvalueminussalvagevalue.Thisamountwillbeallocatedovertheyearsoftheasset’susefullife.
6.Depreciationexpense:theamountofdeprecationbasethatisallocatedintoaparticularyear.7.Amortizationexpense:deprecationexpenseforintangibleassets8.Depletionexpense:depreciationexpensefornaturalresourceassets,suchasgoldmine.DepreciationmethodMarkamCorpacquiresanewmachinecosting$20,000.Thefirmexpectstousethemachinefor5yearsandthatthesalvagevaluewillbe$2,000.Depreciationbase=$20,000-$2,000=$18,000DepreciationmethodforfinancialreportingpurposeStraight-linemethodAcceleratedmethod 2.1Sum-of-the-years’-digitsmethod 2.2Double-decliningmethod(DDB)StraightLineDepreciationAllocatethedepreciationbaseequallyamongtheyearsofusefullife,inthiscase,itisfiveyears.Thestraightlineratewouldbe1/(5years)or20%peryearAccelerateddepreciation:SumofYears’DigitsMethodDepreciationchargeiscalculatedasavariableratetimesdepreciationbase.Thevariablerateisequaltothenumberofyearsremaining(includingthecurrentyear)dividedbythesumoftheyears’digitsThesumoftheyears’digitsisthesumofthenumbers1,2,3,…,uptoandincludingthelastyearofusefullifeFora5yearusefullife,thesumis1+2+3+4+5=15Accelerateddepreciation:SumofYears’DigitsMethod1.Depreciationbase:$20,000-$2,000=$18,0002.Thesumoftheyears’digitsis1+2+3+4+5=15.3.Thedepreciationrateistheremainingyears/thesumoftheyears’digitsDepreciationCharge(rate*basis)Accelerateddepreciation-doubledecliningbalancemethodDepreciationchargeiscalculatedasafixedratetimesthenetbookvalueoftheassetNetbookvalueisacquisitionvaluereducedbyaccumulateddepreciationbutNOTreducedbysalvagevalueThisisoneoftheveryraremethodsthatdoesnotsubtractsalvagevalueThereasonisthatthemethodproducesdecliningdepreciationchargesandwhenthenetbookvalueisequaltosalvage,nofurtherdepreciationistaken.SothismethoddoesreducethenetbookvaluetosalvageThefixedratemustbegreaterthanthestraightlinerateforthedepreciationtobeacceleratedAccelerateddepreciation-doubledecliningbalancemethodThestraightlineratewouldbe1/(5years)or20%Doubledecliningbalanceusesafixedrateoftwicethestraightlinerate,or40%
$2,320ImpactofdifferentmethodsonI/SandB/SYearDep.Exp.-SLDep.Exp.-Sum-of-digitsEndingnetassetbookvalue-SLEndingnetassetbookvalue–sum-of-digits1$3,600$6,000$16,400$14,00023,6004,80012,8009,20033,6003,6009,2005,60043,6002,4005,6003,20053,6001,2002,0002,000Totals$18,000$18,000TimeSDAEAcquisitioncost-salvageNDep.expenseN-nodepreciation;A-accelerateddepreciation;S-straightlineDepreciation;D-decelerateddepreciation;E-immediateexpensingTa绵ke术-a妖wa绣yDi蚀ff涨er醋en维t勉de余pr槐ec膊ia渡ti壳on伐m盒et姓ho怒ds抢e龟nd忙u矿p狂wi畏th锣d俗if志fe阵re固nt旱d着ep报re要ci墙at相io器n贩ex狂pe夹ns缴es睬.能Bu我t帽ov赴er深t顶he赔e帅nt血ir惜e民us想ef泳ul杰l敏if森e觉of焦t尸he春a敢ss浅et肝,迷co效mb尝in赚ed斑d米ep咏re乓ci视at杨io郊n狡ex丘pe背ns冈es夸a齐re衫t扛he尽s怎am脂e呢(e匀qu都al望t论o腊de茫pr扩ec既ia纠ti犹on鞠b况as蛛e)亩r府eg什ar触dl幅es逐s萄of胳t广he猴m胸et抹ho剑d.Th业e挺de杯pr物ec杂ia蹲ti斯on你p鹿ro辣ce盐ss忽i商s前a社pr谷oc宣es石s认of回c鞭os迫t惧al樱lo经ca罚ti台on蔑,no蓝t粉a随de鱼cl刑in变ein腾t脉he宴v傲al新ue贿o组f裳th准e悉as型se桶t.纱T所he咬(寻ma目rk密et愁)春va叫lu寨e浊of初t伞he鸽a律ss屈et驶m敏ay盗i纽奉nc亮re宝as怎e陕or五d书ec躺re什as抬e背du咱ri祥ng他t终he螺u耳se站fu霸l马li辜fe哲o婆f农th蔬e篮as知se兼t,肌b半ut山d牲ep歌re辫ci场at决io解n躲pr丑oc企es女s裂wi谦ll训g值o咸on榆a纤s竟if商n爬o辜ch织an票ge瞒h商as超o块cc恨ur某re悄d.De应pr即ec额ia汤ti卵on移-t柄he油a捕cc叶ou捏nt留in功g柳pr储oc逝es羽s勇us券in桃g爽SLWh仗en储p屑ur差ch薄as于e租th队e尼ma食ch衬in王e,Dr筛.勒Ma渗ch浙in忘e违2把0,钩00百0Cr假.拖Ca蹦sh捎2耗0,边00党02.表D色ec飘.血31膊o和f吸ye专ar敏1Dr数.终De息pr晚ec庙ia血ti仗on预e底xp乘en聪se谁3对,6厚00Cr锤.堂Ac述cu目mu砍la豪te般d钓de荷pr诱ec益ia捡ti先on蹲3,鞋60煤03.胸D伟ec逃.蜓31隙o古f晶ye田ar修2Dr钩.排De垂pr撕ec垒ia阴ti嫩on魔e筝xp湾en摘se傲3胀,6锈00Cr赏.沸Ac显cu删mu背la甩te姜d跃de桌pr臭ec姿ia既ti谎on温3,简60解0De戏pr够ec部ia洽ti湾on示-t懒he朋a眨cc浅ou渴nt房诚in躬g陶pr多oc幼es茂s梨us沟in乐g箱SLMa化ch水in羞e20背,0偏00Ac页cu四mu榨la昏te藏dDe渣pr岗ec齿ia也ti挤on3,片60针03,错60猜0Ye疯ar鼻1劳B意/S…Ma选ch烫in促e斧20墙,0凳00Le理ss掉A绸cc吼.寇De踢p.歌3侦,6脾00Ne屑t选ma阔ch蜜in跑e:泡1臭6,稍40蹄0…Ye瓣ar纯2亮B统/S…Ma怖ch果in央e返20鱼,0语00Le单ss日A库cc洁.轻De卧p.杯7尺,2夜00Ne慨t砍ma跨ch骆in烘e:矛1灾2,凡80者0…Ea庭rn栋in重gs早m泛an光ag之em宗en很t敌th蔬ro谎ug针h答lo妥ng世-l倚iv母ed素a汇ss抵et饰sTh狗ro狂ug亚h失Ch房诚oo神si逗ng腔d纲ep望re故ci豆at蛮io板n役me政th捆odTh瞧ro前ug顷h辈es姓ti北ma型ti揉ng耽u活se痛fu俘l夕li娱fe甜a尾nd蝴s崇al杠va肺ge飘v扫al临ueTh想ro丑ug办h起ch扣an总gi吨ng短u希se宣fu乒l远li今fe正a就nd鹊/o良r妨sa撤lv采ag供e四va飞lu爷e发es宋ti逃ma涨te悟s市in行t赠he樱m须id渔dl装e斧of乐u汽seTh蹲ro宝ug潜h逼ta适ki疼ng栋i馆mp爷ai俯rm峰en染t葵ch部ar细ge涨sTh厘ro柄ug磨h唱Ch捉oo陕si埋ng鼠d睛ep呀re连ci歪at师io屑n窄me蜘th盆odEM饲t雀hr闻ou础gh冶s眠wi戏tc裤hi忠ng刘b华et倾we志en蜘d尾ep付re堤ci桌at军io桂n蚕me寄th告od即s观is获d棍if怕fi谋cu复lt屋.1)柔I匀f沿a蚂fi宁rm俱i按s君us罪in崖g焰ac欢ce他le滩ra催te员d弃de盏pr俭ec逆ia照ti舒on属m糊et抹ho侦d,肚a交nd匪w艺an妥t全to舅s娱wi止tc造h左to骆s增tr王ai工gh锻t-脉li赢ne糕m校et嚼ho镇d盖to污b己oo冈st没e最ar加ni廊ng纪s,城t伙he猫n叔th邻e猎fi搬rm挑m袍us责t房诚ha输ve况a亦ss偿et倾s思in类t蕉he武e摇ar瞧ly猫s的ta纵ge项o采f个th杨ei遣r斥li绞fe灵.2)泽A古ud眼it贪or撇s商wo遗n’术t奇al攀lo母w开fi净rm颤s附to程s丹wi睡tc展h慢of锈te益n.Th冈ro杰ug绿h暑es愁ti唉ma傅ti对ng拖a吵nd窑c竿ha址ng镇in维g奏us筑ef戚ul莲l毯if系e斩an价d唇sa筑lv呈ag螺e扬va近lu听eAn轻e疾as扛ie是r铲wa珠y颤to平d婶o没EM缎t歇hr传ou榴gh枣l普on雁g-秋li坚ve短d卧as扣se臭ts甜i桂s吹to险m线ak买e氧es局ti遮ma输te煤s粘be汪fo层re孙t袄he悦a摔ss秧et房诚i简s厌pu提t威to揉u独se旱,士or勉c裂ha授ng殊e轰es子ti法ma催te面s广of班u督se则fu瞧l慕li丈fe估a庆nd户s浊al顾va播ge获v新al彩ue常w庸hi桂le等t硬he散a遭ss箱et铁i暂s早in池u妖se店.Af闪te枝r帜al晶l,灯w申ho洋i烫s舌in怒t误he客b债es弄t拣po昆si亲ti交on斧t旋o唉ma送ke竟t棚he碌se待e扒st豆im窑at育es猛?牲Th玩e洒co蜘mp谎an营y肤ma省na住ge线me闭nt妥!Si臣mi床la急r匠to始t艺he楼e盏xa荷mp食le汤o彻f走es叼ti粮ma担ti牌ng饭b现ad朴-d最eb远t拔ex绣pe扑ns塑e,纹a鄙s馒ma炎ll客c理ha遭ng督e产in团t混he阅se愚e配st职im涛at怨es申c躲ou秋ld熊r渴es表ul比t枣in遍a尘l宴ar荣ge愿c稻ha湿ng世e剃in铲n臂et衰i庄nc篇om胆e.S.Ba楼su19鼓97怜,办J.绣o汪f籍Ac遇co捎un朋ti班ngAn怀d坏Ec星on隔om划ic近sTh突e趟ba就d辫ne工ws缓,匪wh小en楼u陵se腿fu亏l户li处feIs蓝s死ho怜rt陕en呼ed锈b索y汇3旁ye谷ar裁s,Ar虏e仔re岩co盼gn辱iz算ed志i妻n淋th裙e4thye逗ar昌a嘱ll足a恳t勿on板ceFo选ll歌ow钟in蛾g雄co摧ns熄er默va援ti网vepr号in庄ci良pl昂eTh喇ro永ug叫h坐ta腥ki博ng下i腿mp执ai灯rm晴en明t苦ch么ar神ge辽sUp耐t优o灶no洞w,蛮w割e测ha飞ve纳a亿ss央um捡ed投t默ha项t松th溪e佩re骗al在v丸al嘴ue念o涉f志th阿e冠as牙se怀ts和d啦oe侵s栽no捕t拉ch妈an拜ge递d击ur好in讨g嘴th氧e够li某fe嚷o温f智th窃e愿as慨se芒ts丧.饮So床j怎ud搅gm脑en纷t姜is诊e追xe象rc滴is忌ed真o巾n烟es浙ti歼ma粥ti别ng纸u浙se不fu手l贩li浴fe约a却nd点s痒al钥va乖ge炸v获al伪ue启.Bu嫌t春th亲e愈re瞎al柿v豆al黄ue抚o住f售th洋e坟lo哭ng冻-l怕iv码ed炊a唯ss味et屠s傲do厨es惧c很ha氧ng亮e材ov蹈er类t夫im逮e.Va郊lu哭e笋ch镇an耽ge奖o册f价lo剩ng净-l痰iv纷ed塔a衣ss骂et摔sTh池e西va贼lu锋e侦of哑l棍on闻g-武li称ve膊d挂as茎se踪蝶ts木m塌ay刘i棚nc氧re吨as菌e:1)垄N栏ea川r紧a邮pi稿ec绪e摩of夸l故an棚d,选a墓n词in烧te付r-鹅st毙at棋e圈hi退gh藏w边ay颈i锐s止bu此il抖t;2)察T户he著m拌ar装ke深t简co虽nd侵it直io简n拐ch厉an书ge视s,藏a注nd困t雪he埋p毛ro尝du娃ct玻s乘pr界od令uc夺ed滚b树y愉a嗽ty切pe储o逮f板ma典ch泪in吃e葛se化ll银a输ga陡in疏,化al岛th污ou供gh严t怖he启m气ac书hi州ne是h俊as钉b银ee齿n涂fu惨ll恐y仍de秒pr躺ec沟ia岗te妨d.Va屋lu烦e爬ch局an束ge港o召f黑lo毒ng泄-l墓iv什ed帅a立ss傻et担sTh漠e所va期lu众e春of躁l洲on耍g-茶li岂ve汇d环as欺se咽ts扭m堆ay家d惑ec沾re昨as音e:1)竹T误he砍h纵ig浅hw御ay找o慕n纺pr才ec导io村us娃s喝li念de网i凤s详no言t科bu奶il跃t;2)思O益bs拼ol薯es鹅ce蔑nc趋e:2.慢1)淡A木n保ew苗i粱nv盼en牌ti痰on违l穿ea棋ds香t梁o妈a舅ne俭w简ma页ch原in桑e项th抢at励i蜘s腥be抽tt光er职t故ha诞n辽th箱e众ol须d报on棕e诞bo封th付t摘ec邪hn经ol炕og隔ic守al需ly蓝a夕nd班e死co跪no子mi蝇ca蛙ll俊y;2.棒2)题N时ew忘g汇en束er茧at宫io丛n剃of广c戏om薄pu刮te版rs裤c册om害e伶ou皮t扬to雅r礼ep须la磨ce晒o勺ld烂g径en朋er下at碑io图n叮of核c剖om侨pu寇te呢rs循;2.顿3)敞A症n草ew摇p桌ro心du妥ct挖s纪ub卧st继it洋ut教es制t剩he屠p公ro姑du霸ct度m虏an显uf第ac愤tu直re堆d钥by末a隶t碌yp当e圆of专m忙ac旗hi道ne解.Ho何w捞to货r剧ec谱og笑ni撇ze弃v榨al管ue独-c声ha兆ng渴es哈o铜f扬lo忠ng病-l纯iv朗ed小a糟ss纵et低s?GA摊AP柴d车oe售s代no富t帖al最lo午w随fi摸rm尸s灶to幅r禽ec旱og号ni拐ze范i源nc店re甩as险es坡i坊n估th倚e知va嘱lu溜e腔of乌l留on艰g-梯li抢ve气d蒙as虑se筝tsGA豪AP各a柜ll岩ow斑s逐fi方rm求s奥to揉r漠ec谱og驻ni绑ze虏d不ec箩re坏as猛es玩i菊n息th她e目va唉lu禁e免of索l写on径g-仆li籍ve誓d括as各se绍ts碎,勤an踢d裳fo跌ll们ow拖in世g斜co飘ns浓er店va心ti晨ve馋p域ri龙nc传ip偶le纵,融th秀e敢fi滚rm抵s残ha朴ve赴t廊o滔re巨co糠gn肺iz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