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PlantAssets,NaturalResources,andIntangiblesChapter10PlantAssets,NaturalResourcePlantAssetsTangibleinNatureC1PlantAssetsTangibleinNaturePLANTASSETSC1PLANTASSETSC1Acquisition
CostAcquisitioncostexcludesfinancingchargesand
cashdiscountsAllexpendituresneededtopreparetheassetforitsintendedusePurchase
priceCostDeterminationC1Acquisition
CostAcquisitioncoLandisnotdepreciable.Purchase
priceRealestatecommissionsTitleinsurancepremiumsDelinquenttaxesSurveying
feesTitlesearchandtransferfeesLandC1Landisnotdepreciable.PurchaLandImprovementsParkinglots,driveways,fences,walks,shrubs,andlightingsystems.Depreciate
overusefullifeofimprovements.C1LandImprovementsParkinglots,CostofpurchaseorconstructionBrokerage
feesTaxesTitlefeesAttorneyfeesBuildingsC1CostofpurchaseorconstructiPurchase
priceInstalling,
assembling,and
testingInsurancewhile
intransitTaxesTransportationchargesMachineryandEquipmentC1Purchase
priceInstalling,
asseLump-SumPurchase
CarMaxpaid$90,000cashtoacquireagroupofitemsconsistingoflandappraisedat$30,000,landimprovementsappraisedat$10,000,andabuildingappraisedat$60,000.The$90,000costwillbeallocatedonthebasisofappraisedvaluesasshown:Thetotalcostofacombinedpurchaseoflandandbuildingisseparatedonthebasisoftheirrelativefairmarketvalues.P1Lump-SumPurchaseCarMaxpa.
Plantassetsareusedinoperationsandhaveusefullivesthatextendovermorethanoneaccountingperiod.
Iflandispurchasedasabuildingsite,thecostofremovingexistingstructuresisnotchargedtotheLandaccount.
Depreciationistheprocessofallocatingthecostofaplantassettoexpenseintheaccountingperiodsbenefitingfromitsuse.
.
PlantassetsareusedinopeAnasset'scostincludesallnormalandreasonableexpendituresnecessarytogettheassetinplaceandreadyforitsintendeduse.
Thepurchaseofapropertythatincludedland,building,andrelatedimprovementsiscalledalump-sumpurchase.
Landisnotsubjecttodepreciationbecauseithasanunlimitedlife.Thismeansthatitemswhichincreasetheusefulnessofthelandsuchasparkinglotsarenotdepreciated.
Anasset'scostincludesalln
Thecostoffeesforinsuringthetitleandanyaccruedpropertytaxesareincludedinthecostofland.
ThecostoffeesforinsuringDepreciationistheprocessofallocatingthecostofaplantassettoexpenseintheaccountingperiodsbenefitingfromitsuse.
CostAllocationAcquisition
Cost(Unused)BalanceSheet(Used)IncomeStatementExpenseDepreciationP1DepreciationistheprocessofFactorsinComputingDepreciation
Thecalculationofdepreciationrequiresthreeamountsforeachasset:
1.Cost 2.
SalvageValue 3.UsefulLifeP1FactorsinComputingDepreciatDepreciationMethods
Straight-lineUnits-of-productionDeclining-balanceAssetwewilldepreciateinfuturescreensP1DepreciationMethodsStraight-Straight-LineMethodP1Straight-LineMethodP1BalanceSheetPresentationMachinery$10,000
Less:accumulateddepreciation3,600
$6,400
P1Straight-LineMethodBalanceSheetPresentationMacStraight-LineDepreciationScheduleP1SalvageValueStraight-LineDepreciationSchUnits-of-ProductionMethodStep2:DepreciationExpense=DepreciationPerUnit×NumberofUnitsProduced
inthePeriodDepreciationPerUnit=Cost-SalvageValueTotalUnitsofProductionStep1:P1Units-of-ProductionMethodStepUnits-of-ProductionMethodDepreciationPerUnit=Cost-SalvageValueTotalUnitsofProductionStep1:=$9,000
36,000=$0.25/unitStep2:DepreciationExpense=DepreciationPerUnit×NumberofUnitsProduced
inthePeriod=$0.25×7,000=$1,750Assumethat7,000unitswereinspectedduring2013.Depreciationwouldbecalculatedasfollows:P1Units-of-ProductionMethodDeprUnits-of-Production
DepreciationScheduleP1Unitsproducedandsoldduringtheperiod.Units-of-Production
DepreciatiDouble-Declining-BalanceMethodP1Double-Declining-BalanceMethoDouble-Declining-BalanceMethodP1Double-Declining-BalanceMethoComparingDepreciationMethodsP1MethodsUsedbyCompaniesComparingDepreciationMethodsDepreciationforTaxReportingMostcorporationsusetheModifiedAcceleratedCostRecoverySystem(MACRS)fortaxpurposes.MACRSdepreciationprovidesforrapidwrite-offofanasset’scostinordertostimulatenewinvestment.P1DepreciationforTaxReportingPartial-YearDepreciationWhenaplantassetisacquiredduringtheyear,depreciationiscalculatedforthefractionoftheyeartheassetisowned.Cost$10,000Salvagevalue1,000Depreciablecost$9,000Usefullife
Accountingperiods5yearsUnitsinspected36,000unitsAssumeourmachinerywaspurchasedonOctober8,2013.Let’scalculatedepreciationexpensefor2013,assumingweusestraight-linedepreciation.C2Partial-YearDepreciationWDepreciation
isanestimatePredicted
salvagevaluePredicted
usefullifeChangesinEstimatesforDepreciationOverthelifeofanasset,newinformationmaycometolightthatindicatestheoriginalestimateswereinaccurate.C2Depreciation
isanestimatePreChangesinEstimatesforDepreciationLet’slookatourmachineryfromthepreviousexamplesandassumethatatthebeginningoftheasset’sthirdyear,itsbookvalueis$6,400($10,000costless$3,600accumulateddepreciationusingstraight-linedepreciation).Atthattime,itisdeterminedthatthemachinerywillhavearemainingusefullifeof4years,andtheestimatedsalvagevaluewillbereviseddownwardfrom$1,000to$400.C2ChangesinEstimatesforDepreReportingDepreciationDaleJarrettRacingAdventureOfficefurnitureandequipment
$54,593Shopandtrackequipment
202,973Racevehiclesandother
975,084Propertyandequipment,gross
1,232,650
Less:accumulateddepreciation
628,355Propertyandequipment,net
$604,295
C2ReportingDepreciationDaleJarAdditionalExpenditures
Iftheamountsinvolvedarenotmaterial,mostcompaniesexpensetheitem.C3AdditionalExpendituresIfthRevenueandCapital
ExpendituresC3RevenueandCapital
ExpenditurRecordingcash
received(debit)
orpaid(credit).Removingaccumulated
depreciation(debit).
Updatedepreciation
tothedateofdisposal.Journalizedisposalby:Removingthe
assetcost(credit).Recordinga
gain(credit)orloss(debit).DisposalsofPlantAssetsP2Recordingcash
received(debitUpdatedepreciation
tothedateofdisposal.Journalizedisposalby:DiscardingPlantAssetsRecordingcash
received(debit)
orpaid(credit).Removingaccumulated
depreciation(debit).Removingthe
assetcost(credit).Recordinga
gain(credit)orloss(debit).P2Updatedepreciation
totheAmachinecosting$9,000,withaccumulateddepreciationof$9,000onDecember31stofthepreviousyearwasdiscardedonJune5thofthecurrentyear.Thecompanyisdepreciatingtheequipmentusingthestraight-linemethodovereightyearswithzerosalvagevalue.DiscardingPlantAssetsP2Amachinecosting$9,000,wEquipmentcosting$8,000,withaccumulateddepreciationof$6,000onDecember31stofthepreviousyearwasdiscardedonJuly1stofthecurrentyear.Thecompanyisdepreciatingtheequipmentusingthestraight-linemethodovereightyearswithzerosalvagevalue.DiscardingPlantAssetsStep1:Bringthedepreciationup-to-date.Step2:Recorddiscardingofasset.P2Equipmentcosting$8,000,wSellingPlantAssetsOnMarch31st,BTOsellsequipmentthatoriginallycost$16,000andhasaccumulateddepreciationof$12,000atDecember31stofthepriorcalendaryear-end.Annualdepreciationonthisequipmentis$4,000usingstraight-linedepreciation.Theequipmentissoldfor$3,000cash.P2Step1:UpdatedepreciationtoMarch31st.Step2:Recordsaleofassetatbookvalue($16,000-$13,000=$3,000).SellingPlantAssetsOnMarch3SellingPlantAssetsP2OnMarch31st,BTOsellsequipmentthatoriginallycost$16,000andhasaccumulateddepreciationof$12,000atDecember31stofthepriorcalendaryear-end.Annualdepreciationonthisequipmentis$4,000usingstraight-linedepreciation.Theequipmentissoldfor$2,500cash.Step1:UpdatedepreciationtoMarch31st.Step2:Recordsaleofassetataloss(Bookvalue$3,000-$2,500cashreceived).SellingPlantAssetsP2OnMarcTotalcost,
including
explorationand
development,
ischargedto
depletionexpense
overperiods
benefited.Extractedfrom
thenatural
environment
andreported
atcostless
accumulated
depletion.NaturalResourcesExamples:oil,coal,goldP3Totalcost,
including
exploraCostDetermination
andDepletionP3Let’sconsideramineraldepositwithanestimated250,000tonsofavailableore.Itispurchasedfor$500,000,andweexpectzerosalvagevalue.CostDetermination
andDepletiDepletionofNaturalResourcesP3Depletionexpenseinthefirstyearwouldbe:BalanceSheetpresentationofnaturalresources:DepletionofNaturalResourcesPlantAssetsUsedinExtractingSpecializedplantassetsmayberequiredtoextractthenaturalresource.Theseassetsarerecordedinaseparateaccountanddepreciated.P3PlantAssetsUsedinExtractinNoncurrentassets
withoutphysical
substance.Usefullifeis
oftendifficult
todetermine.Usuallyacquired
foroperational
use.Intangible
AssetsOftenprovide
exclusiverights
orprivileges.IntangibleAssetsP4Noncurrentassets
withoutphysCostDeterminationandAmortizationPatentsCopyrightsLeaseholdsLeaseholdImprovementsFranchisesandLicensesGoodwillTrademarksandTradeNamesOtherIntangibles
Recordatcurrentcashequivalentcost,includingpurchaseprice,legalfees,andfilingfees.P4CostDeterminationandAmortizGlobalViewThereisoneareawherenotabledifferencesexist,andthatisinaccountingforchangesinthevalueofplantassets(betweenthetimetheyareacquiredanddisposedof).Namely,howdoesIFRSandU.S.GAAPtreatdecreasesandincreasesinthevalueofplantassetssubsequenttoacquisition?DecreasesintheValueofPlantAssetsBothU.S.GAAPandIFRSrequirethatanimpairmentinvalueberecognized.IncreasesintheValueofPlantAssetsU.S.GAAPprohibitsrecordingincreaseinvalueofplantassets.IFRSpermitsupwardassetrevaluation.GlobalViewThereisoneareawProvidesinformationaboutacompany’s
efficiencyinusingitsassets.TotalAssetTurnover=NetSalesAverageTotalAssetsTotalAssetTurnoverA1Providesinformationaboutac10A–ExchangingPlantAssetsP5AManyplantassetssuchasmachinery,automobiles,andofficeequipmentaredisposedofbyexchangingthemfornewerassets.Inatypicalexchangeofplantassets,atrade-inallowanceisreceivedontheoldassetandthebalanceispaidincash.Accountingfortheexchangeofassetsdependsonwhetherthetransactionhascommercialsubstance.Commercialsubstanceimpliesthecompany’sfuturecashflowswillbealtered.10A–ExchangingPlantAssetsPExchangewithCommercialSubstance:ALossAcompanyacquires$42,000innewequipment.Inexchange,thecompanypays$33,000cashandtradesinoldequipment.Theoldequipmentoriginallycost$36,000andhasaccumulateddepreciationof$20,000(bookvalueis$16,000).Thisexchangehascommercialsubstance.Theoldequipmenthasatrade-inallowanceof$9,000.P5AExchangewithCommercialSubstExchangewithCommercialSubstance:ALossAcompanyacquires$42,000innewequipment.Inexchange,thecompanypays$33,000cashandtradesinoldequipment.Theoldequipmentoriginallycost$36,000andhasaccumulateddepreciationof$20,000(bookvalueis$16,000).Thisexchangehascommercialsubstance.Theoldequipmenthasatrade-inallowanceof$9,000.P5AExchangewithCommercialSubstExchangesWithoutCommercialSubstanceLet’sassumethesamefactsasonthepreviousscreenexceptthatthemarketvalueofthenewequipmentreceivedis$52,000andthetransactionlackscommercialsubstance.P5AExchangesWithoutCommercialSExchangesWithoutCommercialSubstanceLet’sassumethesamefactsasonthepreviousscreenexceptthatthemarketvalueofthenewequipmentreceivedis$52,000andthetransactionlackscommercialsubstance.P5AExchangesWithoutCommercialSEndofChapter10EndofChapter10PlantAssets,NaturalResources,andIntangiblesChapter10PlantAssets,NaturalResourcePlantAssetsTangibleinNatureC1PlantAssetsTangibleinNaturePLANTASSETSC1PLANTASSETSC1Acquisition
CostAcquisitioncostexcludesfinancingchargesand
cashdiscountsAllexpendituresneededtopreparetheassetforitsintendedusePurchase
priceCostDeterminationC1Acquisition
CostAcquisitioncoLandisnotdepreciable.Purchase
priceRealestatecommissionsTitleinsurancepremiumsDelinquenttaxesSurveying
feesTitlesearchandtransferfeesLandC1Landisnotdepreciable.PurchaLandImprovementsParkinglots,driveways,fences,walks,shrubs,andlightingsystems.Depreciate
overusefullifeofimprovements.C1LandImprovementsParkinglots,CostofpurchaseorconstructionBrokerage
feesTaxesTitlefeesAttorneyfeesBuildingsC1CostofpurchaseorconstructiPurchase
priceInstalling,
assembling,and
testingInsurancewhile
intransitTaxesTransportationchargesMachineryandEquipmentC1Purchase
priceInstalling,
asseLump-SumPurchase
CarMaxpaid$90,000cashtoacquireagroupofitemsconsistingoflandappraisedat$30,000,landimprovementsappraisedat$10,000,andabuildingappraisedat$60,000.The$90,000costwillbeallocatedonthebasisofappraisedvaluesasshown:Thetotalcostofacombinedpurchaseoflandandbuildingisseparatedonthebasisoftheirrelativefairmarketvalues.P1Lump-SumPurchaseCarMaxpa.
Plantassetsareusedinoperationsandhaveusefullivesthatextendovermorethanoneaccountingperiod.
Iflandispurchasedasabuildingsite,thecostofremovingexistingstructuresisnotchargedtotheLandaccount.
Depreciationistheprocessofallocatingthecostofaplantassettoexpenseintheaccountingperiodsbenefitingfromitsuse.
.
PlantassetsareusedinopeAnasset'scostincludesallnormalandreasonableexpendituresnecessarytogettheassetinplaceandreadyforitsintendeduse.
Thepurchaseofapropertythatincludedland,building,andrelatedimprovementsiscalledalump-sumpurchase.
Landisnotsubjecttodepreciationbecauseithasanunlimitedlife.Thismeansthatitemswhichincreasetheusefulnessofthelandsuchasparkinglotsarenotdepreciated.
Anasset'scostincludesalln
Thecostoffeesforinsuringthetitleandanyaccruedpropertytaxesareincludedinthecostofland.
ThecostoffeesforinsuringDepreciationistheprocessofallocatingthecostofaplantassettoexpenseintheaccountingperiodsbenefitingfromitsuse.
CostAllocationAcquisition
Cost(Unused)BalanceSheet(Used)IncomeStatementExpenseDepreciationP1DepreciationistheprocessofFactorsinComputingDepreciation
Thecalculationofdepreciationrequiresthreeamountsforeachasset:
1.Cost 2.
SalvageValue 3.UsefulLifeP1FactorsinComputingDepreciatDepreciationMethods
Straight-lineUnits-of-productionDeclining-balanceAssetwewilldepreciateinfuturescreensP1DepreciationMethodsStraight-Straight-LineMethodP1Straight-LineMethodP1BalanceSheetPresentationMachinery$10,000
Less:accumulateddepreciation3,600
$6,400
P1Straight-LineMethodBalanceSheetPresentationMacStraight-LineDepreciationScheduleP1SalvageValueStraight-LineDepreciationSchUnits-of-ProductionMethodStep2:DepreciationExpense=DepreciationPerUnit×NumberofUnitsProduced
inthePeriodDepreciationPerUnit=Cost-SalvageValueTotalUnitsofProductionStep1:P1Units-of-ProductionMethodStepUnits-of-ProductionMethodDepreciationPerUnit=Cost-SalvageValueTotalUnitsofProductionStep1:=$9,000
36,000=$0.25/unitStep2:DepreciationExpense=DepreciationPerUnit×NumberofUnitsProduced
inthePeriod=$0.25×7,000=$1,750Assumethat7,000unitswereinspectedduring2013.Depreciationwouldbecalculatedasfollows:P1Units-of-ProductionMethodDeprUnits-of-Production
DepreciationScheduleP1Unitsproducedandsoldduringtheperiod.Units-of-Production
DepreciatiDouble-Declining-BalanceMethodP1Double-Declining-BalanceMethoDouble-Declining-BalanceMethodP1Double-Declining-BalanceMethoComparingDepreciationMethodsP1MethodsUsedbyCompaniesComparingDepreciationMethodsDepreciationforTaxReportingMostcorporationsusetheModifiedAcceleratedCostRecoverySystem(MACRS)fortaxpurposes.MACRSdepreciationprovidesforrapidwrite-offofanasset’scostinordertostimulatenewinvestment.P1DepreciationforTaxReportingPartial-YearDepreciationWhenaplantassetisacquiredduringtheyear,depreciationiscalculatedforthefractionoftheyeartheassetisowned.Cost$10,000Salvagevalue1,000Depreciablecost$9,000Usefullife
Accountingperiods5yearsUnitsinspected36,000unitsAssumeourmachinerywaspurchasedonOctober8,2013.Let’scalculatedepreciationexpensefor2013,assumingweusestraight-linedepreciation.C2Partial-YearDepreciationWDepreciation
isanestimatePredicted
salvagevaluePredicted
usefullifeChangesinEstimatesforDepreciationOverthelifeofanasset,newinformationmaycometolightthatindicatestheoriginalestimateswereinaccurate.C2Depreciation
isanestimatePreChangesinEstimatesforDepreciationLet’slookatourmachineryfromthepreviousexamplesandassumethatatthebeginningoftheasset’sthirdyear,itsbookvalueis$6,400($10,000costless$3,600accumulateddepreciationusingstraight-linedepreciation).Atthattime,itisdeterminedthatthemachinerywillhavearemainingusefullifeof4years,andtheestimatedsalvagevaluewillbereviseddownwardfrom$1,000to$400.C2ChangesinEstimatesforDepreReportingDepreciationDaleJarrettRacingAdventureOfficefurnitureandequipment
$54,593Shopandtrackequipment
202,973Racevehiclesandother
975,084Propertyandequipment,gross
1,232,650
Less:accumulateddepreciation
628,355Propertyandequipment,net
$604,295
C2ReportingDepreciationDaleJarAdditionalExpenditures
Iftheamountsinvolvedarenotmaterial,mostcompaniesexpensetheitem.C3AdditionalExpendituresIfthRevenueandCapital
ExpendituresC3RevenueandCapital
ExpenditurRecordingcash
received(debit)
orpaid(credit).Removingaccumulated
depreciation(debit).
Updatedepreciation
tothedateofdisposal.Journalizedisposalby:Removingthe
assetcost(credit).Recordinga
gain(credit)orloss(debit).DisposalsofPlantAssetsP2Recordingcash
received(debitUpdatedepreciation
tothedateofdisposal.Journalizedisposalby:DiscardingPlantAssetsRecordingcash
received(debit)
orpaid(credit).Removingaccumulated
depreciation(debit).Removingthe
assetcost(credit).Recordinga
gain(credit)orloss(debit).P2Updatedepreciation
totheAmachinecosting$9,000,withaccumulateddepreciationof$9,000onDecember31stofthepreviousyearwasdiscardedonJune5thofthecurrentyear.Thecompanyisdepreciatingtheequipmentusingthestraight-linemethodovereightyearswithzerosalvagevalue.DiscardingPlantAssetsP2Amachinecosting$9,000,wEquipmentcosting$8,000,withaccumulateddepreciationof$6,000onDecember31stofthepreviousyearwasdiscardedonJuly1stofthecurrentyear.Thecompanyisdepreciatingtheequipmentusingthestraight-linemethodovereightyearswithzerosalvagevalue.DiscardingPlantAssetsStep1:Bringthedepreciationup-to-date.Step2:Recorddiscardingofasset.P2Equipmentcosting$8,000,wSellingPlantAssetsOnMarch31st,BTOsellsequipmentthatoriginallycost$16,000andhasaccumulateddepreciationof$12,000atDecember31stofthepriorcalendaryear-end.Annualdepreciationonthisequipmentis$4,000usingstraight-linedepreciation.Theequipmentissoldfor$3,000cash.P2Step1:UpdatedepreciationtoMarch31st.Step2:Recordsaleofassetatbookvalue($16,000-$13,000=$3,000).SellingPlantAssetsOnMarch3SellingPlantAssetsP2OnMarch31st,BTOsellsequipmentthatoriginallycost$16,000andhasaccumulateddepreciationof$12,000atDecember31stofthepriorcalendaryear-end.Annualdepreciationonthisequipmentis$4,000usingstraight-linedepreciation.Theequipmentissoldfor$2,500cash.Step1:UpdatedepreciationtoMarch31st.Step2:Recordsaleofassetataloss(Bookvalue$3,000-$2,500cashreceived).SellingPlantAssetsP2OnMarcTotalcost,
including
explorationand
development,
ischargedto
depletionexpense
overperiods
benefited.Extractedfrom
thenatural
environment
andreported
atcostless
accumulated
depletion.NaturalResourcesExamples:oil,coal,goldP3Totalcost,
including
exploraCostDetermination
andDepletionP3Let’sconsideramineraldepositwithanestimated250,000tonsofavailableore.Itispurchasedfor$500,000,andweexpectzerosalvagevalue.CostDetermination
andDepletiDepletionofNaturalResourcesP3Depletionexpenseinthefirstyearwouldbe:BalanceSheetpresentationofnaturalresources:DepletionofNaturalResourcesPlantAssetsUsedinExtractingSpecializedplantassetsmayberequiredtoextractthenaturalresource.Theseassetsarerecordedinaseparateaccountanddepreciated.P3PlantAssetsUsedinExtractinNoncurrentassets
withoutphysical
substance.Usefullifeis
oftendifficult
todetermine.Usuallyacquired
foroperational
use.Intangible
AssetsOftenprovide
exclusiverights
orprivileges.IntangibleAssetsP4Noncurrentassets
withoutphysCostDeterminationandAmortizationPatentsCopyrightsLeaseholdsLeaseholdImprovementsFranchisesandLicensesGoodwillTrademarksandTradeNamesOtherIntangibles
Recordatcurrentcashequivalentcost,includingpurchaseprice,legalfees,andfilingfees.P4CostDeterminationandAmortizGlobalViewThereisoneareawheren
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