Chapter08 会计学.ppt

About Midterm Mean=65; Median=67; Max=99; Min=16.5. Chapter 8 Reporting and Interpreting Property, Plant, and Equipment; Natural Resources; and Intangibles Understanding The Business Learning Objectives Classifying Long-Lived Assets Classifying Long-Lived Assets Classifying Long-Lived Assets Learning Objectives Measuring and Recording Acquisition Cost Acquisition for Cash Acquisition for Debt Acquisition for Noncash Consideration Acquisition for Noncash Consideration On July 7, Delta gave Boeing 6,000,000 shares of $1.50 par value common stock with a market value of $7 per share plus $28,000,000 in cash for aircraft. Acquisition by Construction Acquisition by construction On June 14, constructed a new factory, paying $600,000 in labor costs and $300,000 in supplies and materials and $40,000 in interest expense related to this project. Post-acquisition: Repairs, Maintenance, and Additions Capital and Revenue Expenditures Learning Objectives Depreciation(折旧) Depreciation Depreciation Concepts Alternative Depreciation Methods Straight-Line Method Straight-Line Method Straight-Line Method Units-of-Production Method Units-of-Production Method At the beginning of the year, Delta purchased ground equipment for $62,500 cash. The equipment has a 100,000 mile useful life and an estimated residual value of $2,500.If the equipment is used 30,000 miles in the first year, what is the amount of depreciation expense? Units-of-Production Method Units-of-Production Method Units-of-Production Method Accelerated Depreciation Double-Declining-Balance Method (双重余额递减法) Double-Declining-Balance Method Double-Declining-Balance Method Double-Declining-Balance Method Double-Declining-Balance Method Learning Objectives Fixed Asset Turnover Fixed Asset Turnover Learning Objectives Disposal of Property, Plant, and Equipment Voluntary disposals: Sale Trade-in Retirement Involuntary disposals: Fire Accident Disposal of Property, Plant, and Equipment