Xem 1-4 trên 4 kết quả Depreciation methodology
  • Operating income before depreciation and amortization is defined as income (loss) from operations before depreciation, amortization of intangible assets and amortization of stock compensation expense. We consider operating income before depreciation and amortization to be an important indicator of the operational strength of the Company.

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  • Copenhagen Corporation obtained an investment in the stock of Amsterdam Corporation. The intent of the investment was not to obtain control or to exert significant influence. Winsloe has no plans to trade the investment for near-term profits. Following is a description of the activity related to the investment in Amsterdam Corporation:

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  • WasatchBank recently held an auction to dispose of various assets it had obtained through foreclosures and other loan settlements. Representatives of Aragon Semi Conductors attended the auction to bid on an abandoned manufacturing plant that WasatchBank included in the sale. The auction brochure listed the manufacturing plant as including all land, buildings, and equipment. The brochure indicated that an independent appraisal had been conducted and that land was separately valued at $3,500,000, the building at $7,000,000, and the equipment at $14,500,000.

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  • Shaw Corporation recently requested a contractor to prepare a proposal to refurbish the exterior of its office building. Shaw wanted to give its building a “face lift.” The contractor provided the following bid document: Add extension to front porch approach $70,000 Install shrubs and trees 8,750 Replace rotting exterior siding material 26,250 Replace burned out exterior light bulbs 1,750 Assume that Shaw Corporation agreed to the bid, and authorized the work. What journal entry would be appropriate for each of the above expenditures?...

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