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10 ­ 1 Chapter 10 Long-term Assets 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 Winston Kwok, Ph.D., CA Copyright © 2015 by McGraw­Hill Education (Asia). All rights reserved 10 ­ 2 property, plant and equipment Tangible in Nature Actively Used in Operations Expected to Benefit Future Periods Called Property, Plant, & Equipment 10 ­ 3 property, plant and equipment 10 ­ 4 Cost Determination Purchase price Acquisition Cost All expenditures needed to prepare the asset for its intended use Acquisition cost excludes financing charges and cash discounts 10 ­ 5 Land Title insurance premiums Purchase price Real estate commissions Delinquent taxes Surveying fees Title search and transfer fees Land is not depreciable. ... - tailieumienphi.vn
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