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Depreciable property

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  • IntroductionFuture developments. For the latest information about developments related to Publication 946 such as legisla-tion enacted after this publication was published, go to www.irs.gov/pub946. This publication explains how you can recover the cost of business or income-producing property through deduc-tions for depreciation (for example, the special deprecia-tion allowance and deductions under the Modified Accel-erated Cost Recovery System (MACRS)).

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  • Chapter 7 - Elimination of unrealized gains or losses on intercompany sales of property and equipment. In this chapter, we’ll look at the other things that one affiliate might sell to another, most principally property and equipment. The same general technique that you studied in Chapter 6 is used for these intercompany sales, too – we’re going to eliminate intercompany sales and unrealized gains.

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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 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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  • The fair value of investments and other assets and liabilities in foreign currencies is translated into the Fund’s functional currency at the rates of exchange prevailing at the period-end date. Purchases and sales of investments, and income and expenses are translated at the rates of exchange prevailing on the respective dates of such transactions.

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  • There are many underutilized and vacant urban lots throughout the world, which are held by private investors who are interested in maximizing their wealth by land development. Three approaches are commonly used for property and land valuation (Appraisal Institute, 2001; Baum and Crosby, 1988; Isaac, 2002). The first is the cost approach, which estimates the property by summing the land value and the depreciated value of any improvements.

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  • Chapter 13 - Property, plant, and equipment; depreciation and depletion. In this chapter we presented the appropriate controls for property, plant, and equipment accounts, the auditors' consideration of these controls, and the substantive procedures for property, plant, and equipment.

    ppt9p nomoney2 10-02-2017 21 1   Download

  • (bq) part 2 book "intermediate accounting (volume 1)" has contents: long-term liabilities; current liabilities and contingencies, intangible assets; depreciation, impairments, and depletion; acquisition and disposition of property, plant, and equipment,...and other contents.

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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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  • 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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  • The accounting treatment of investments in property, plant and equipment and intangible assets entails the use of estimates to determine the useful life for depreciation and amortization purposes and to assess fair value at their acquisition dates for assets acquired in business combinations. Determining useful life requires making estimates in connection with future technological developments and alternative uses for assets.

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  • In 1998, additional depreciation costs relating to write-downs of property, plant and equipment of NLG 148 million resulting from the recognition of asset impairment were reported in the separate line item restructuring charges (1997: NLG 145 million, 1996: NLG 144 million). Amortization of goodwill relating to unconsolidated companies amounting to NLG 2 million (1997: NLG 18 million, 1996: NLG 14 million) was not included in costs of sales but was charged against results relating to unconsolidated companies.

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  • After completing this chapter you should be able to: Explain the cost principle for computing the cost of property, plant and equipment; explain depreciation for partial years and changes in estimates; distinguish between revenue and capital expenditures, and account for them.

    ppt48p nomoney9 04-04-2017 19 1   Download

  • 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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  • After completing this chapter you should be able to: Explain the cost principle for computing the cost of property, plant and equipment; explain depreciation for partial years and changes in estimates; distinguish between revenue and capital expenditures, and account for them.

    ppt36p dien_vi03 08-10-2018 12 0   Download

  • After completing this chapter you should be able to: Explain the cost principle for computing the cost of property, plant and equipment; explain depreciation for partial years and changes in estimates; distinguish between revenue and capital expenditures, and account for them.

    ppt43p dien_vi03 08-10-2018 10 0   Download

  • 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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  • Chapter 11 - Long-term assets. Chapter 11 covers the management issues associated with the acquisition, operation, and disposal of property, plant, and equipment, natural resources, and intangible assets, as well as the concepts and techniques of depreciation, depletion, and amortization.

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