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1、固定资产、自然资源、无形资产,天马行空官方博客：http:/ ；QQ:1318241189；QQ群：175569632,Plant assets are tangible resources that are used in the operations of a business and are not intended for sale to customers. Plant assets are subdivided into four classes: 1 Land 土地2 Land improvements 土地附着物3 Buildings 建筑物4 Equipment 设备,PLA
2、NT ASSETS 固定资产,Plant assets are recorded at cost in accordance with the cost principle. Cost consists of all expenditures necessary to acquire the asset and make it ready for its intended use. These costs include purchase price, freight costs, and installation costs. Expenditures that are not necess
3、ary should be recorded as expenses, losses, or other assets.,DETERMINING THE COST OF PLANT ASSETS,Cost is measured by the cash paid in a cash transaction or by the cash equivalent price when non-cash assets are used in payment. The cash equivalent price is equal to the fair market value市场公允价值 of the
4、 asset given up or the fair market value of the asset received, whichever is more clearly determinable.,MEASUREMENT OF PLANT ASSET COST固定资产成本的计量,The cost of Land includes: 1 ）cash purchase price 2 ）closing costs such as title and attorneys fees 3 ）real estate brokers commissions 4 ）accrued property
5、taxes and other on the land assumed by the purchaser. All necessary costs incurred in making land ready for its intended use are debited to the Land account.,LAND,Sometimes purchased land has a building on it that must be removed to make the site suitable for construction of a new building. In this
6、case, all demolition and removal costs less any proceeds from salvaged materials are chargeable to the Land account,The cost of land improvements includes all expenditures necessary to make the improvements ready for their intended use such as: 1 parking lots, paving 2 fencing, and 3 lighting.,LAND
7、IMPROVEMENTS,The cost of buildings includes all necessary expenditures relating to the purchase or construction of a building. When a building is purchased, such costs include the purchase price, closing costs, and real estate brokers commission.,BUILDINGS,Costs to make the building ready for its in
8、tended use consist of expenditures for remodeling and replacing or repairing the roof, floors, wiring, and plumbing. When a new building is constructed, cost consists of the contract price plus payments for architects fees, building permits, interest payments during construction, and excavation cost
9、s.,BUILDINGS,The cost of equipment consists of the cash purchase price, sales taxes, freight charges, and insurance paid by the purchaser during transit. Cost includes all expenditures required in assembling, installing, and testing the unit. Recurring costs such as licenses and insurance are expens
10、ed as incurred.,EQUIPMENT,The cost of equipment consists of the cash purchase price, sales taxes, freight charges, and insurance during transit paid by the purchaser. It also includes expenditures required in assembling, installing, and testing the unit. However, motor vehicle licenses and accident
11、insurance on company cars and trucks are expensed as incurred, since they represent annual recurring expenditures that do not benefit future periods,Depreciation is the process of allocating to expense the cost of a plant asset over its useful (service) life in a rational and systematic manner. Cost
12、 allocation is designed to provide for the proper matching of expenses with revenues in accordance with the matching principle.,DEPRECIATION 折旧,During an assets life, its usefulness may decline because of wear and tear or obsolescence. Recognition of depreciation does not result in the accumulation
13、of cash for the replacement of the asset. Land is the only plant asset that is not depreciated.,DEPRECIATION 折旧,Three factors that affect the computation of depreciation are: 1 Cost: all expenditures necessary to acquire the asset and make it ready for intended use. 2 Useful life使用寿命: estimate of th
14、e expected life based on need for repair, service life, and vulnerability to obsolescence. 3 Salvage value 残值: estimate of the assets value at the end of its useful life.,FACTORS IN COMPUTING DEPRECIATION,methods of recognizing depreciation,1 Straight-line直线法 2 Units of activity产量法 3 Declining-balan
15、ce余额递减法. Each method is acceptable under generally accepted accounting principles. Management selects the method that is appropriate in the circumstances. Once a method is chosen, it should be applied consistently,USE OF DEPRECIATION METHODS IN MAJOR U.S. COMPANIES,Under the straight-line method, de
16、preciation is the same for each year of the assets useful life. It is measured by the passage of time. In order to compute depreciation expense, it is necessary to determine depreciable cost. Depreciable cost is the total amount subject to depreciation and is computed as follows: Depreciable cost = Cost of asset - salvage value,STRAIGHT-LINE 直线法,
