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Measuring Plant Asset Depreciation


Ekonomikos darbas anglų kalba. Types of Assets. How to Value Plant Assets- At Cost or at Market Value? Land. Buildings, Machinery, and Equipment. Land Improvements and leasehold Improvements. Lump-Sum (or Basket) Purchases of Assets. Capital Expenditure versus an Immediate Expense. How to Measure Depreciation. Depreciation Methods. Depreciation for Tax Purposes.


Plant assets or fixed assets, are long-lived assets that are tangible-for instance, land, buildings, and equipment. The expense associated with plant assets is called depreciation. Of the plant assets, land is unique. Land is not expensed over time because its usefulness does not decrease. Most companies report plant assets as Property, plant, and equipment on the balance sheet. FedEx labels its plant assets as Property and equipment.
Intangible assets are useful because of the special rights they carry. They have no physical form. Patents, copyrights, and trademarks are intangible assets; so is goodwill

The accounting profession is moving toward market value accounting, which would report assets a their current value on the date of the balance sheet. Market value is the price the asset could be so for. But the business community is not yet ready to apply market value accounting to tangible plant assets. Market values are too hard to determine for most plant assets because there is no established market to determine their prices. Consider a General Motors (GM) assembly plant. How much are all the arbots worth? No one but Ford or Daimler Chrysler could use GM robots, and they may not want them. This is why we report plant assets at their historical cost. Historical cost is the price the company actually paid to acquire the asset. It is an objective but often outdated measure of a plant asset.
Here is a basic working rule for determining the cost of an asset: The cost of any assets the sum of all the costs incurred to bring the asset to its intended use.
The cost of a plant asset includes purchase price, plus any taxes, commissions, and other amounts paid to make the asset ready for use. Because the specific costs differ for the various categories of plant assets, we discuss the major groups individually. ...

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Tinklalapyje paskelbta2006-05-23
DalykasEkonomikos referatas
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KalbaAnglų kalba
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Metai2006 m
Švietimo institucijaVilniaus kolegija
Failo pavadinimasMicrosoft Word Measuring Plant Asset Depreciation [speros.lt].doc

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  • Referatai
  • 6 puslapiai 
  • Vilniaus kolegija / 2 Klasė/kursas
  • 2006 m
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