intermediate accountingfifteenth edition ch11文档格式.docx

intermediate accountingfifteenth edition ch11文档格式.docx

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7,8,9,13

1,2,3,4

1,2,3,4,

5,6,7,

10,15

1,2,3,

4,8,10,11,12

1,2,3

3.

Depreciationbase.

6,7

5

8,14

1,2,3,

8,10

3

4.

Errors;

changesinestimate.

13

7

11,12,

13,14

3,4

5.

Depreciationofpartialperiods.

15

2,3,4

3,4,5,6,

7,15

10,11

6.

Compositemethod.

11,12

6

9

2

7.

Impairmentofvalue.

16,17,

18,19

8

16,17,18

8.

Depletion.

22,23,24,25,26,27

19,20,21,22,23

5,6,7

9.

Ratioanalysis.

28

10

24

*10.

Taxdepreciation（MACRS）.

29

11

25,26

12

*ThismaterialiscoveredinanAppendixtothechapter.

ASSIGNMENTCLASSIFICATIONTABLE（BYLEARNINGOBJECTIVE）

LearningObjectives

ConceptsforAnalysis

1.Explaintheconceptofdepreciation.

1

CA11-1

2.Identifythefactorsinvolvedinthedepreciationprocess.

2,3,4,5,6,7

1,2,3,4,5,6,

7,8,9,10,11,12,13,14,15

CA11-2,CA11-3

3.Compareactivity,straight-lineanddecreasing-chargemethodsofdepreciation.

8,9,10

7,8,10,11,12,13,14,15

1,2,3,4,5,8,10,11,12

CA11-4

4.Explainspecialdepreciationmethods.

11,12,13,14,15,16

9,11,12,13

CA11-5

5.Explaintheaccountingissuesrelatedtoassetimpairment.

17,18,19,20

6.Explaintheaccountingproceduresfordepletionofnaturalresources.

21,22,23,24,25,26,27

19,20,21,

22,23

7.Explainhowtoreportandanalyzeproperty,plant,equipment,andnaturalresources.

*8.Describeincometaxmethodsofdepreciation.

ASSIGNMENTCHARACTERISTICSTABLE

Item

Description

LevelofDifficulty

Time

（minutes）

E11-1

Depreciationcomputations—SL,SYD,DDB.

Simple

15–20

E11-2

Depreciation—conceptualunderstanding.

Moderate

20–25

E11-3

Depreciationcomputations—SYD,DDB—partialperiods.

E11-4

Depreciationcomputations—fivemethods.

15–25

E11-5

Depreciationcomputations—fourmethods.

E11-6

Depreciationcomputations—fivemethods,partialperiods.

20–30

E11-7

Differentmethodsofdepreciation.

25–35

E11-8

Depreciationcomputation—replacement,nonmonetaryexchange.

E11-9

Compositedepreciation.

E11-10

Depreciationcomputations,SYD.

10–15

E11-11

Depreciation—changeinestimate.

E11-12

Depreciationcomputation—addition,changeinestimate.

E11-13

Depreciation—replacement,changeinestimate.

E11-14

Erroranalysisanddepreciation,SLandSYD.

E11-15

Depreciationforfractionalperiods.

E11-16

Impairment.

E11-17

E11-18

E11-19

Depletioncomputations—timber.

E11-20

Depletioncomputations—oil.

E11-21

E11-22

Depletioncomputations—mining.

E11-23

Depletioncomputations—minerals.

E11-24

*E11-25

Bookvs.tax（MACRS）depreciation.

*E11-26

P11-1

Depreciationforpartialperiod—SL,SYD,andDDB.

25–30

P11-2

Depreciationforpartialperiods—SL,Act.,SYD,andDDB.

P11-3

Depreciation—SYD,Act.,SL,andDDB.

40–50

P11-4

Depreciationanderroranalysis.

Complex

45–60

P11-5

Depletionanddepreciation—mining.

P11-6

Depletion,timber,andextraordinaryloss.

P11-7

Naturalresources—timber.

P11-8

Comprehensivefixedassetproblem.

P11-9

P11-10

Comprehensivedepreciationcomputations.

ASSIGNMENTCHARACTERISTICSTABLE（Continued）

P11-11

Depreciationforpartialperiods—SL,Act.,SYD,

andDDB.

30–35

*P11-12

Depreciation—SL,DDB,SYD,Act.,andMACRS.

CA11-1

Depreciationbasicconcepts.

CA11-2

Unit,group,andcompositedepreciation.

CA11-3

Depreciation—strike,units-of-production,obsolescence.

CA11-4

Depreciationconcepts.

CA11-5

Depreciationchoice—ethics.

SOLUTIONSTOCODIFICATIONEXERCISES

CE11-1

（a）Themasterglossaryprovidestwoentriesforamortization:

Amortization

Theprocessofreducingarecognizedliabilitysystematicallybyrecognizingrevenuesorreducingarecognizedassetsystematicallybyrecognizingexpensesorcosts.Inpensionaccounting,amortizationisalsousedtorefertothesystematicrecognitioninnetpensioncostoverseveralperiodsofamountspreviouslyrecognizedinothercomprehensiveincome,thatis,priorservicecostsorcredits,gainsorlosses,andthetransitionassetorobligationexistingatthedateofinitialapplicationofSubtopic715-30.

Theprocessofreducingarecognizedliabilitysystematicallybyrecognizingrevenuesorbyreducingarecognizedassetsystematicallybyrecognizingexpensesorcosts.Inaccountingforpostretirementbenefits,amortizationalsomeansthesystematicrecognitioninnetperiodicpostretirementbenefitcostoverseveralperiodsofamountspreviouslyrecognizedinothercomprehensiveincome,thatis,gainsorlosses,priorservicecostorcredits,andanytransitionobligationorasset.

（b）Impairmentistheconditionthatexistswhenthecarryingamountofalong-livedasset（assetgroup）exceedsitsfairvalue.

（c）Recoverableamountisthecurrentworthofthenetamountofcashexpectedtoberecoverablefromtheuseorsaleofanasset.

（d）Accordingtotheglossary,thetermactivitiesistobeconstruedbroadly.Itencompassesphysicalconstructionoftheasset.Inaddition,itincludesallthestepsrequiredtopreparetheassetforitsintendeduse.Forexample,itincludesadministrativeandtechnicalactivitiesduringthepreconstructionstage,suchasthedevelopmentofplansortheprocessofobtainingpermitsfromgovernmentalauthorities.Italsoincludesactivitiesundertakenafterconstructionhasbeguninordertoovercomeunforeseenobstacles,suchastechnicalproblems,labordisputes,orlitigation.

CE11-2

AccordingtoFASBASC360-10-40-4through6（ImpairmentorDisposalofLong-LivedAssets...Long-LivedAssetstoBeExchangedortoBeDistributedtoOwnersinaSpinoff）:

40-4ForpurposesofthisSubtopic,along-livedassettobedisposedofinanexchangemeasuredbasedontherecordedamountofthenonmonetaryassetrelinquishedortobedistributedtoownersinaspinoffisdisposedofwhenitisexchangedordistributed.Iftheasset（assetgroup）istestedforrecoverabilitywhileitisclassifiedasheldandused,theestimatedfuturecashflowsusedinthattestshallbebasedontheuseoftheassetforitsremainingusefullife,assumingthatthedisposaltransactionwillnotoccur.Insuchacase,anundiscountedcashflowsrecoverabilitytestshallapplypriortothedisposaldate.Inadditiontoanyimpairmentlossesrequiredtoberecognizedwhiletheassetisclassifiedasheldandused,andimpairmentloss,ifany,shallberecognizedwhentheassetisdisposedofifthecarryingamountoftheasset（disposalgroup）exceedsitsfairvalue.TheprovisionsofthisSectionapplytononmonetaryexchangesthatarenotrecordedatfairvalueundertheprovisionsofTopic845.

CE11-2（Continued）

40-5Againorlossnotpreviouslyrecognizedthatresultsfromthesaleofalong-livedasset（disposalgroup）shallberecognizedatthedateofsale.

40-6Seeparagraphs360-10-35-47through35-48forguidancerelatedtothedispositionofanassetuponitsabandonment.

CE11-3

AccordingtoFASBASC360-10-35-1through10（SubsequentMeasurement）:

35-1ThisSubsectionaddressesproperty,plant,andequipment,subsequentmeasurementissuesrelatedtodepreciationandtheacquisitionofaninterestintheresidualvalueofaleasedasset.

35-2Thisguidanceaddressestheconceptofdepreciationaccountingandthevariousfactorstoconsiderinselectingtherelatedperiodsandmethodstobeusedinsuchaccounting.

35-3Depreciationexpenseinfinancialstatementsforanassetshallbedeterminedbasedontheasset’susefullife.

35-4Thecostofaproductivefacilityisoneofthecostsoftheservicesitrendersduringitsusefuleconomiclife.Generallyacceptedaccountingprinciples（GAAP）requirethatthiscostbespreadovertheexpectedusefullifeofthefacilityinsuchawayastoallocateitasequitablyaspossibletotheperiodsduringwhichservicesareobtainedfromtheuseofthefacility.Thisprocedureisknownasdepreciationaccounting,asystemofaccountingwhichaimstodistributethecostorotherbasicvalueoftangiblecapitalassets,lesssalvage（ifany）,overtheestimatedusefullifeoftheunit（whichmaybea