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CN11

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  Chapter 11 DEPRECIATION Depreciation is a systematic and rational way to allocate the cost of long-lied tangi!le assets oer their sef l lies# This satisfies the goal of matchingcosts and reen es# Done !eca se fair al es change and are diffic lt to meas re# ã    Depreciation  $long-lied tangi!le assets# ã    Depletion  $nat ral reso rces# ã    Amortization  $intangi!le assets# Acco nting %&'  L.DuCharme Chapter 11 - 1 -  Information needed in order to calc late depreciation()1* deprecia!le !ase + srcinal cost , salage al e#)'* estimated serice ) sef l* life ers s physical life#)%* depreciation method( ã  Actiity !ased$ nits of se or prod ction# ã  .traight-line$!ased on calendar time# ã  Accelerated$.o/D or declining-!alance# ã  .pecial$gro p 0 composite retirement 0 replacement hy!rid com!ination other# All ta2e the same total depreciation oer an asset3s sef l life# Acco nting %&'  L.DuCharme Chapter 11 - ' -  Actiity-!ased methods 4ig .teel ses an actiity-!ased depreciation method# They hae e5 ipment with a cost of 6'7&&&& salage al e of 61&&&& and estimated sef l life of '&&&& ho rs# In '&&% 4ig .teel sed the e5 ipment %&&& ho rs# 8ow m ch depreciation on this e5 ipment sho ld they recogni9e for '&&%:6';&&&&  %&&& hrs# + 6%<&&&'&&&& hrs#=hy wo ld some companies want to se this approach: Acco nting %&'  L.DuCharme Chapter 11 - % -  .traight-line method .imple 0 widely sed#Depreciation is f nction of time only#4ig .teel ses straight-line depreciation# They hae e5 ipment with a cost of 6'7&&&& salageal e of 61&&&& and estimated sef l life of 1& years# E5 ipment was p rchased 1>1>'&&'# In '&&% 4ig .teel sed the e5 ipment %&&& ho rs#8ow m ch depreciation on this e5 ipment sho ld they recogni9e for '&&%:6';&&&& > 1& + 6';&&& )each year for 1& years* Acco nting %&'  L.DuCharme Chapter 11 - ; -

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Jul 23, 2017

HR052_EN_46C_FV

Jul 23, 2017
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