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1、,Chapter 6 Utilization and Impairment,Depreciation,Some important concepts: Service life (or useful life) 服务年限（使用年限） The amount of use that the company expects to obtain from the asset before disposing of it. 资产处置之前，公司预期能够获得的资产服务量。 The service life (or useful life) can be measured by units of time (
2、时间单位) or by units of activity (工作量单位). A car can be used for 10 years. A car can be driven for 10,000 miles. Service life (or useful life) Physical life,Depreciation,Some important concepts: Acquisition cost (or original cost) 取得成本（原始成本） The initial value of the asset at its acquisition 资产购买时的初始价值,D
3、epreciation,Some important concepts: Residual value (or salvage value) 残值 The amount the company expects to receive for the asset at the end of its service life less any anticipated disposal costs 资产服务年限结束时，公司预期能够收到的扣除处置成本后的价值。 Because residual value for many assets can be very difficult to estimate
4、, sometimes, companies simply assume a residual value of zero.,Depreciable base=acquisition cost residual value 折旧基数=取得成本 残值,Depreciation,There are two types of depreciation methods: Time-based method 以时间为基础的方法 This method allocates the depreciable base according to the passage of time. 这种方法根据资产的使用时
5、间对折旧基础进行摊销。 The service life is measured by units of time. Activity-based method 以工作量为基础的方法 This method allocates the depreciable base according to the input or output of the asset. 这种方法根据资产的投入或产出量对折旧基础进行摊销。 The service life is measured by units of activity.,Time-based methods,Two time-based depreci
6、ation methods: Straight-line method Accelerated method Sum-of-the-Years-Digits Method Declining Balance Methods,Time-based methods,Straight-line method 直线法 The straight-line depreciation method allocates an equal amount of depreciable base to each year of the assets service life. 直线折旧法，在资产的服务年限内平均摊销
7、折旧基础。,Time-based methods,Illustration 6-1 Acquisition cost: $250,000 Service life: 5 years Residual value: $40,000,Time-based methods,Accelerated method 加速折旧法 A depreciation method which allows faster write-offs than the straight-line method. 比直线折旧法的折旧速度更快的折旧方法。,Time-based methods,Compare accelerate
8、d method with straight-line method Straight-line method assumes that the benefits from the use of the asset are the same each year. 直线法假设每年使用资产获得的经济利益是相等的。,Service life,Benefits from using the asset,Time-based methods,Compare accelerated method with straight-line method Accelerated method assumes th
9、at the asset will provide more benefits in the early years than in the later years. 加速折旧法假设资产早期带来的经济利益会大于后期带来的经济利益。,Service life,Benefits from using the asset,Time-based methods,Accelerated method 加速折旧法 Sum-of-the-Years-Digits Method 年数总和法 Declining Balance Method 余额递减法,Time-based methods,Sum-of-the
10、-Years-Digits (SYD) Method This method multiplies the depreciable base by a fraction that declines each year and results in depreciation that decreases by the same amount each year. 在这种方法下，折旧基础乘以一个逐年减小的分数，使得折旧每年以同样的金额减少。,Time-based methods,Sum-of-the-Years-Digits (SYD) Method Suppose n is the number
11、 of years in the assets service life.,Time-based methods,Illustration 6-1 Acquisition cost: $250,000 Service life: 5 years (n=5) Residual value: $40,000 Depreciation base=250,000 40,000=210,000 Depre.(1)=210,000(5/15)=70,000 Depre.(2)=210,000(4/15)=56,000 Depre.(3)=210,000(3/15)=42,000 Depre.(4)=210
12、,000(2/15)=28,000 Depre.(5)=210,000(1/15)=14,000,Time-based methods,Declining Balance Method This method multiplies beginning-of-year book value, not depreciable base, by an annual rate that is a multiple of the straight-line rate. 这种方法是以直线法的折旧比率的一定倍数乘以资产年初的账面价值，而不是乘以折旧基础来计算各年的折旧额。 Double-Declining-
13、Balance (DDB) Method: the depreciation rate is twice the straight-line rate. 双倍余额递减法：折旧率为直线法折旧率的两倍。,Time-based methods,Declining Balance Method Calculate the straight-line rate,Time-based methods,Declining Balance Method Calculate annual depreciation,Time-based methods,Illustration 6-1 Acquisition c
14、ost: $250,000 Service life: 5 years Residual value: $40,000 Straight-line rate=1/5=20% Depreciation rate=220%=40%,Time-based methods,Illustration 6-1,= residual value,=54,000 40,000,Time-based methods,When using DDB method, many companies switch to the straight-line method approximately halfway thro
15、ugh an assets useful life. 当使用双倍余额递减法时，很多公司都在资产使用寿命的恰当年份转为采用直线法计提折旧。 In China, we usually switch to the straight-line method in the last two years.,Time-based methods,Illustration 6-1,=(54,000 40,000)/2,Activity-Based Methods,Activity-based depreciation methods estimate service life in terms of some
16、 measure of productivity. 以工作量为基础的折旧方法，是按生产效率的一些度量指标来估计资产的服务寿命。 The most common activity-based method is called the units-of-production method 工作量法.,Activity-Based Methods,The units-of-production method computes a depreciation rate per measure of activity and then multiplies this rate by actual activity to determine periodic depreciation. 工作量法下，先计算每单位工作量的折旧率，再乘以实际工作量，以确定当期折旧额。,Activity-Based Methods,Activity-Based Methods,Illustratio
