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  3. Lecture Financial accounting (7/e): Chapter 8 - Robert Libby, Patricia A. Libby, Daniel G. Short

Lecture Financial accounting (7/e): Chapter 8 - Robert Libby, Patricia A. Libby, Daniel G. Short

Chapter 8 - Reporting and interpreting property, plant, and equipment; natural resources; and intangibles. After studying this chapter, you should be able to: Define, classify, and explain the nature of long-lived productive assets and interpret the fixed asset turnover ratio; apply the cost principle to measure the acquisition and maintenance of property, plant, and equipment; apply various cost allocation methods as assets are held and used over time;... Reporting and Interpreting Property, Pl

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Reporting and Interpreting Property, Plant, and Equipment; Natural Resources; and Intangibles Chapter 8 PowerPoint Authors: Susan Coomer Galbreath, Ph.D., CPA Charles W. Caldwell, D.B.A., CMA Jon A. Booker, Ph.D., CPA, CIA Cynthia J. Rooney, Ph.D., CPA McGraw­Hill/Irwin Copyright © 2011 by The McGraw­Hill Companies, Inc. All rights reserved. Classifying Long-LivedAssets Land Assets subject to depreciation Buildings and equipment Furniture and fixtures Natural resource assets subject to depletion Mineral deposits and timber Tangible Physical Substance Definite life Patents Copyrights Franchises Indefinite life Trademarks Goodwill Intangible No Physical Substance 8­2 Measuring and Recording Acquisition Cost Acquisition cost includes the purchase price and all expenditures needed to prepare the asset for its intended use. Acquisition cost does not include financing charges and cash discounts. Buildings • Purchase price • Renovation and repair costs • Legal and realty fees • Title fees 8­3 Measuring and Recording Acquisition Cost Equipment Land • Purchase price • Installation costs • Modification to building necessary to install equipment • Transportation costs • Purchase price • Real estate commissions • Title insurance premiums • Delinquent taxes • Surveying fees • Title search and transfer fees Land is not depreciated 8­4 Acquisition by Construction Asset cost includes: All materials and labor traceable to the construction. A reasonable amount of overhead. Interest on debt incurred during the construction. 8­5 ... - tailieumienphi.vn
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