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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
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property, plant and equipment
Tangible in Nature
Actively Used in Operations
Expected to Benefit Future Periods
Called Property, Plant, & Equipment
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property, plant and equipment
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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
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Land
Title insurance premiums
Purchase price
Real estate commissions
Delinquent taxes
Surveying fees
Title search and transfer fees
Land is not depreciable.
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