Ebook Intermediate accounting (9/E): Part 2
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Ebook Intermediate accounting (9/E): Part 2
www.downloadslide.netCHAPTERJProperty, Plant, and Equipment and Intangible Assets: Utilization and DispositionOVERVIEWLEARNING OBJECTIVESThis Chapter Ebook Intermediate accounting (9/E): Part 2 completes our discussion of accounting for property, plant, and equipment and intangible assets. We address the allocation of the cost of these assets to the periods benefited by their use.The usefulness of most of these assets is consumed as the assets are applied to the production of goods or ser Ebook Intermediate accounting (9/E): Part 2vices. Cost allocation corresponding to this consumption of usefulness Is known as depreciation for plant and equipment, depletion for natural resourcEbook Intermediate accounting (9/E): Part 2
es, and amortization for intangibles.We also consider other issues until final disposal such as impairment of these assets and the treatment of expendwww.downloadslide.netCHAPTERJProperty, Plant, and Equipment and Intangible Assets: Utilization and DispositionOVERVIEWLEARNING OBJECTIVESThis Chapter Ebook Intermediate accounting (9/E): Part 2roperty, plant, andequipment and intangible assets, (p. 575)•1011-2 Determine periodic depreciation using both time-based and activity-basedmethods and account for dispositions (p. 578)•LO11-3 Calculate the periodic depletion of a natural resource. Ip. 591}•1011-4 Calculate the periodic amortization Ebook Intermediate accounting (9/E): Part 2 of an intangible asset (p. 593}•LO11-5 Explain the appropriate accounting treatment required when a change IS made Inthe service life or residual valEbook Intermediate accounting (9/E): Part 2
ue of property, plant and equipment and intangible assets, (p. 5991•LO11-6 Explain the appropriate accounting treatment required when a change indeprewww.downloadslide.netCHAPTERJProperty, Plant, and Equipment and Intangible Assets: Utilization and DispositionOVERVIEWLEARNING OBJECTIVESThis Chapter Ebook Intermediate accounting (9/E): Part 2, plant, and equipment and intangible assets ts discovered. Ip. 601}•1011-8 Identify situations that Involve a Significant impairment of the value of property.plant, and equipment and intangible assets and describe the required accounting procedures, (p 603)•LO11-9 Discuss the accounting treatment o Ebook Intermediate accounting (9/E): Part 2f repairs and maintenance, additions.improvements, and rearrangements to property, plant, and equipment and intangible assets. Ip. 614)•LO11-10 DiscusEbook Intermediate accounting (9/E): Part 2
s the pnmaty differences between U.S. GAAP and IFRS With respect to theutilization and impairment of property, plant, and equipment and Intangible asswww.downloadslide.netCHAPTERJProperty, Plant, and Equipment and Intangible Assets: Utilization and DispositionOVERVIEWLEARNING OBJECTIVESThis Chapter Ebook Intermediate accounting (9/E): Part 2r friend Penny Lane moaned "Depreciation. depletion, amortization; what's the difference? Aren't they all the same thing?" Penny and you are part of a class team working on a case involving Weyerhaeuser Company, a large forest products company. Part of the project involves comparing reporting method Ebook Intermediate accounting (9/E): Part 2s over a three-year period. "Look at these disclosure notes from last year's annual report Besides mentioning those three terms, they also talk aboutEbook Intermediate accounting (9/E): Part 2
asset impairment. How is that different?" Penny showed you the disclosure notes.Property and Equipment and Timber and Timberland* (In part)Depreciatiowww.downloadslide.netCHAPTERJProperty, Plant, and Equipment and Intangible Assets: Utilization and DispositionOVERVIEWLEARNING OBJECTIVESThis Chapter Ebook Intermediate accounting (9/E): Part 2t rates based on the volume of timber estimated to be removed. We carry timber and timberlands at cost less depletion.Depletion (In part)To determine depletion rates, we divide the net carrying value by the related volume of timber estimated to be available over the growth cycle. Ebook Intermediate accounting (9/E): Part 2www.downloadslide.netCHAPTERJProperty, Plant, and Equipment and Intangible Assets: Utilization and DispositionOVERVIEWLEARNING OBJECTIVESThis ChapterGọi ngay
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