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固定资产、自然资源、无形资产•Plantassetsaretangibleresourcesthatareusedintheoperationsofabusinessandarenotintendedforsaletocustomers.•Plantassetsaresubdividedintofourclasses:1Land土地2Landimprovements土地附着物3Buildings建筑物4Equipment设备PLANTASSETS固定资产•Plantassetsarerecordedatcostinaccordancewiththecostprinciple.•Costconsistsofallexpendituresnecessarytoacquiretheassetandmakeitreadyforitsintendeduse.•Thesecostsincludepurchaseprice,freightcosts,andinstallationcosts.•Expendituresthatarenotnecessaryshouldberecordedasexpenses,losses,orotherassets.DETERMININGTHECOSTOFPLANTASSETS•Costismeasuredbythecashpaidinacashtransactionorbythecashequivalentpricewhennon-cashassetsareusedinpayment.•Thecashequivalentpriceisequaltothefairmarketvalue市场公允价值oftheassetgivenuporthefairmarketvalueoftheassetreceived,whicheverismoreclearlydeterminable.MEASUREMENTOFPLANTASSETCOST固定资产成本的计量•ThecostofLandincludes:1）cashpurchaseprice2）closingcostssuchastitleandattorney’sfees3）realestatebrokers’commissions4）accruedpropertytaxesandotheronthelandassumedbythepurchaser.•AllnecessarycostsincurredinmakinglandreadyforitsintendedusearedebitedtotheLandaccount.LANDSometimespurchasedlandhasabuildingonitthatmustberemovedtomakethesitesuitableforconstructionofanewbuilding.Inthiscase,alldemolitionandremovalcostslessanyproceedsfromsalvagedmaterialsarechargeabletotheLandaccountLandCashpriceofproperty$100,000Netremovalcostofwarehouse6,000Attorney’sfee1,000Realestatebroker’scommission8,000Costofland$115,000Thecostoflandimprovementsincludesallexpendituresnecessarytomaketheimprovementsreadyfortheirintendedusesuchas:1parkinglots,paving2fencing,and3lighting.LANDIMPROVEMENTS•Thecostofbuildingsincludesallnecessaryexpendituresrelatingtothepurchaseorconstructionofabuilding.•Whenabuildingispurchased,suchcostsincludethepurchaseprice,closingcosts,andrealestatebroker’scommission.BUILDINGS•Coststomakethebuildingreadyforitsintendeduseconsistofexpendituresforremodelingandreplacingorrepairingtheroof,floors,wiring,andplumbing.•Whenanewbuildingisconstructed,costconsistsofthecontractpricepluspaymentsforarchitects’fees,buildingpermits,interestpaymentsduringconstruction,andexcavationcosts.BUILDINGS•Thecostofequipmentconsistsofthecashpurchaseprice,salestaxes,freightcharges,andinsurancepaidbythepurchaserduringtransit.•Costincludesallexpendituresrequiredinassembling,installing,andtestingtheunit.•Recurringcostssuchaslicensesandinsuranceareexpensedasincurred.EQUIPMENTThecostofequipmentconsistsofthecashpurchaseprice,salestaxes,freightcharges,andinsuranceduringtransitpaidbythepurchaser.Italsoincludesexpendituresrequiredinassembling,installing,andtestingtheunit.However,motorvehiclelicensesandaccidentinsuranceoncompanycarsandtrucksareexpensedasincurred,sincetheyrepresentannualrecurringexpendituresthatdonotbenefitfutureperiodsDeliveryTruckCashprice$22,000Salestaxes1,320Paintingandlettering500Costofdeliverytruck$23,820AccounttitlesDRCRDeliverytruck23820Licenseexpense80Prepaidinsurance1600Cash25500FactoryMachineryCashprice$50,000Salestaxes3,000Insuranceduringshipping500Installationandtesting1,000Costoffactorymachinery$54,500AccounttitlesDRCRFactorymachinery54500Cash54500•Depreciationistheprocessofallocatingtoexpensethecostofaplantassetoveritsuseful(service)lifeinarationalandsystematicmanner.•Costallocationisdesignedtoprovideforthepropermatchingofexpenseswithrevenuesinaccordancewiththematchingprinciple.DEPRECIATION折旧•Duringanasset’slife,itsusefulnessmaydeclinebecauseofwearandtearorobsolescence.•Recognitionofdepreciationdoesnotresultintheaccumulationofcashforthereplacementoftheasset.•Landistheonlyplantassetthatisnotdepreciated.DEPRECIATION折旧Threefactorsthataffectthecomputationofdepreciationare:1Cost:allexpendituresnecessarytoacquiretheassetandmakeitreadyforintendeduse.2Usefullife使用寿命:estimateoftheexpectedlifebasedonneedforrepair,servicelife,andvulnerabilitytoobsolescence.3Salvagevalue残值:estimateoftheasset’svalueattheendofitsusefullife.FACTORSINCOMPUTINGDEPRECIATIONmethodsofrecognizingdepreciation•1Straight-line直线法•2Unitsofactivity产量法•3Declining-balance余额递减法.•Eachmethodisacceptableundergenerallyacceptedaccountingprinciples.Managementselectsthemethodthatisappropriateinthecircumstances.Onceamethodischosen,itshouldbeappliedconsistentlyUSEOFDEPRECIATIONMETHODSINMAJORU.S.COMPANIES82%Straight-line4%Decliningbalance5%Units-of-activity9%Other•Underthestraight-linemethod,depreciationisthesameforeachyearoftheasset’susefullife.•Itismeasuredbythepassageoftime.•Inordertocomputedepreciationexpense,itisnecessarytodeterminedepreciablecost.•Depreciablecostisthetotalamountsubjecttodepreciationandiscomputedasfollows:•Depreciablecost=Costofasset-salvagevalueSTRAIGHT-LINE直线法$13,000-$1,000=$12,000$12,000÷5=$2,400CostSalvageValueDepreciableCostDepreciableCostUsefulLifeDepreciationExpenseAccounttitlesDRCRDepreciationExpense2400AccumulatedDepreciation2400BookValue=cost–accumulateddepreciation=13000–2400=10600YearDepreciationBookValue1240013000–2400=10,6002240010,600-2400=8200324008200-2400=5800424005800–2400=3400524003400–2400=1000•Undertheun