Calculating depreciation

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  • Chapter 9 - Reporting and analyzing long-lived assets. This chapter include objectives: Determine the cost of property, plant and equipment; explain and calculate depreciation; account for the derecognition of property, plant, and equipment.

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  • After studying this chapter you will be able to: Accounting equation entries applied to capital costs and expenses and their impact on financial statements; depreciation methods, calculating depreciation and book value of assets and the affect on profit, taxes and cash flow; inventory management and the affect on the accounting equation; financial statement ratios and their use for economic decision making.

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  • After studying this chapter, you should be able to: Understand the importance of depreciation, impairment, and disposition from a business perspective; explain the concept of depreciation and identify the factors to consider when determining depreciation charges; identify how depreciation methods are selected; calculate and recognize depreciation using the straight-line, decreasing charge and activity methods;...

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  • Lecture Intermediate accounting (Volume 1, 11th Canadian edition) – Chapter Appendix 11: Depreciation, impairment, and disposition. After studying this chapter, you should be able to calculate capital cost allowance in routine and non-routine situations.

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  • Chapter 10 - Property dispositions. In this chapter students will be able to: Calculate the amount of gain or loss recognized on the disposition of assets used in a trade or business, describe the general character types of gain or loss recognized on property dispositions, explain the rationale for and calculate depreciation recapture,...

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  • Chapter 7 - Long-term assets. After reading the material in this chapter, you should be able to: Identify the major types of property, plant, and equipment; identify the major types of intangible assets; describe the accounting treatment of expenditures after acquisition; calculate depreciation of property, plant, and equipment; calculate amortization of intangible assets; account for the disposal of long-term assets.

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  • In this chapter students will be able to: Determine the cost of property, plant and equipment; explain and calculate depreciation; explain the factors that cause changes in periodic depreciation and calculate revisions;...

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  • This textbook is organised to provide you with what has been found to be the most appropriate sequencing of topics as you build the foundations of your accounting knowledge. You will find that a number of features of the book, properly used, will enhance your understanding and extend your ability to cope with what will possibly appear, at first, to be a mystifying array of rules and procedures.

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  • Property, plant and equipment is carried at cost less accumulated depreciation. Assets manufactured by the Company include direct manufacturing costs, production overheads and interest charges incurred during the construction period. Government grants are deducted from the cost of the related asset. Depreciation is calculated using the straight-line method over the expected economic life of the asset. Depreciation of special tooling costs is based on the expected future economic benefit of these tools.

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  • Investment transactions are accounted for on the trade date. Realized gains (losses) from the sale of investments and unrealized appreciation (depreciation) in the value of investments are calculated with reference to the average cost of the related investments which exclude brokerage commissions and other trading expenses. All net realized gains (losses), unrealized appreciation (depreciation) in value, and transaction costs are attributable to investments and derivative instruments which are deemed held for trading, and are included in the Statement of Operations....

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  • The second problem with accounting profits is that, unlike cash flow, they exclude investments. A growing business will invariably have to invest more in working and fixed capital, so that it could easily have positive earnings, but cash could be draining away. On the other hand, depreciation is deducted in the calculation of earnings even though it does not involve any cash outlay. So for a mature business with assets still being depreciated, earnings could well understate cash flows. Third, earnings ignore the time value of money.

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  • Chapter 12 Planning investments: Capital budgeting. In this chapter, the learning objectives are: Explain the concept of and calculate a company cost of capital, use NPV analysis to make investment decisions for a not-for-profit entity, use NPV analysis to make investment decisions assuming uniform depreciation, use NPV analysis to make investment decisions assuming tax depreciation.

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  • Chapter 9, property acquisition and cost recovery. Upon completion of this lesson, the successful participant will be able to: Explain the concept of basis and adjusted basis and describe the cost recovery methods used under the tax law to recover the cost of personal property, real property, intangible assets, and natural resources; determine the applicable cost recovery (depreciation) life, method, and convention for tangible personal and real property and calculate the deduction allowable under MACRS;...

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