会计学原理 第十章.ppt

Chapter 10
Plant Assets,
Natural Resources,
and Intangibles
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Conceptual Learning Objectives
C1: Describe plant assets and issues in accounting for them.
C2: Explain depreciation and the factors affecting its computation.
C3: Explain depreciation for partial years and changes in estimates.
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Analytical Learning Objectives
A1: Compare and analyze alternative depreciation methods.
A2: Compute total asset turnover and apply it to analyze a company’s use of assets.
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Procedural Learning Objectives
P1: Apply the cost principle to compute the cost of plant assets.
P2: Compute and record depreciation using the straight-line, units-of-production, and declining-balance methods.
P3: Distinguish between revenue and capital expenditures, and account for them.
P4: Account for asset disposal through discarding or selling an asset.
P5: Account for natural resource assets and their depletion.
P6: Account for intangible assets.
P7: Appendix 10A: Account for asset exchanges
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Called Property, Plant, & Equipment
Plant Assets
Expected to Benefit Future Periods
Actively Used in Operations
Tangible in Nature
C 1
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Plant Assets
C 1
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Decline in asset value over its useful life
Use
2 Allocate cost to periods
benefited
3 Account for subsequent
expenditures
Disposal
4. Record disposal.
Plant Assets
Acquisition
1. Compute cost.
C 1
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AcquisitionCost
Acquisition cost excludes financing charges andcash discounts
All expenditures needed to prepare the asset for its intended use
Purchaseprice
Cost Determination
P1
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