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Plant asset expenditures
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Lecture Intermediate accounting - Chapter 11: Property, plant, and equipment and intangible assets: utilization and impairment. Chapter 11 completes the discussion of accounting for property, plant, and equipment and intangible assets by addressing the allocation of the cost of these assets to the periods benefited by their use. Expenditures subsequent to acquisition and impairment are also covered in this chapter.
20p
haojiubujain05
27-07-2023
2
2
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Lecture Financial Accounting (15/e) - Chapter 9: Plant and intangible assets. After completing this chapter, students will be able to: Determine the cost of plant assets, distinguish between capital expenditures and revenue expenditures, compute depreciation by the straight-line and declining-balance methods, account for depreciation using methods other than straight-line or declining-balance, account for the disposal of plant assets,...
18p
runordie9
27-09-2022
43
2
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Chapter 8 - Long-term assets. Upon completion of this lesson, the successful participant will be able to: Explain the cost principle for computing the cost of plant assets; explain depreciation for partial years and changes in estimates; distinguish between revenue and capital expenditures, and account for them;...
15p
runordie9
27-09-2022
7
1
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Chapter 10 - Plant assets, natural resources, and intangible assets. In this chapter, the learning objectives are: Explain the cost principle for computing the cost of plant assets; explain depreciation for partial years and changes in estimates; distinguish between revenue and capital expenditures, and account for them.
68p
runordie9
27-09-2022
13
3
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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; compute total asset turnover and apply it to analyze a company's use of assets;...
43p
koxih_kothogmih6
22-09-2020
13
0
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In this chapter, the learning objectives are: Explain the cost principle for computing the cost of plant assets; explain depreciation for partial years and changes in estimates; distinguish between revenue and capital expenditures, and account for them.
61p
koxih_kothogmih6
22-09-2020
24
3
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In this chapter, the following content will be discussed: Explain the cost principle for computing the cost of plant assets; explain depreciation for partial years and changes in estimates; distinguish between revenue and capital expenditures, and account for them.
62p
koxih_kothogmih3
24-08-2020
18
1
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Chapter 9 - Reporting and analyzing long-lived assets. This chapter’s objectives are to: Explain the accounting for plant asset expenditures, apply depreciation methods to plant assets, explain how to account for the disposal of plant assets,...
78p
thuongdanguyetan04
18-04-2020
5
1
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Chapter 11 completes the discussion of accounting for property, plant and equipment, investment property and intangible assets by addressing the subsequent valuation and allocation of the value of these assets to the periods benefitted by their use. Expenditures subsequent to acquisition and impairment are also covered in this chapter.
61p
thuongdanguyetan20
18-02-2020
32
4
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Chapter 10 - Plant assets, natural resources, and intangibles. After completing this chapter you should be able to: Explain the cost principle for computing the cost of plant assets; explain depreciation for partial years and changes in estimates; distinguish between revenue and capital expenditures, and account for them.
16p
shiwo_ding6
30-05-2019
14
0
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Chapter 9 - Plant assets, natural resources, and intangible assets. This chapter’s objectives are to: Explain the cost principle for computing the cost of plant assets; explain depreciation for partial years and changes in estimates; distinguish between revenue and capital expenditures, and account for them.
83p
shiwo_ding2
03-04-2019
17
1
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Chapter 10 - Plant assets, natural resources, and intangible assets. In this chapter, the learning objectives are: Explain the cost principle for computing the cost of plant assets; explain depreciation for partial years and changes in estimates; distinguish between revenue and capital expenditures, and account for them.
82p
shiwo_ding2
03-04-2019
19
1
Download
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Chapter 9 - Plant assets, natural resources, and intangible assets. The following will be discussed in this chapter: Explain the cost principle for computing the cost of plant assets; explain depreciation for partial years and changes in estimates; distinguish between revenue and capital expenditures, and account for them.
84p
shiwo_ding2
03-04-2019
23
1
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Chapter 7 - Reporting and analyzing long-lived assets. The main goals of this chapter are to: Explain the accounting for plant asset expenditures, apply depreciation methods to plant assets, explain how to account for the disposal of plant assets,...
68p
nomoney14
31-03-2019
41
3
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Lecture Fundamental accounting principles - Chapter 10: Plant assets, natural resources, and intangibles. The learning objectives for this chapter include: Explain the cost principle for computing the cost of plant assets; explain depreciation for partial years and changes in estimates; distinguish between revenue and capital expenditures, and account for them.
75p
thiendiadaodien_9
24-02-2019
55
1
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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.
43p
dien_vi03
08-10-2018
27
0
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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.
42p
ngocbattrac10
13-01-2018
37
3
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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.
48p
nomoney9
04-04-2017
39
2
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Chapter 8 - Reporting and analyzing long-term assets. After studying this chapter you will be able to: Explain the cost principle for computing the cost of plant assets; explain depreciation for partial years and changes in estimates; distinguish between revenue and capital expenditures, and account for them.
13p
nhanmotchut_5
02-11-2016
43
1
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Capital ownership costs for milk production (economic depreciation and interest) are computed using the capital recovery approach. Capital recovery is an estimate of the cost of replacing the capital investment for cattle housing, milking facilities, feed storage structures, manure handling and storage structures, feed handling equipment, tractors, trucks, and purchased dairy herd replacements used up in the annual production process, plus interest that the remaining capital could have earned in an alternative use.
41p
conduongdinhmenh
07-05-2013
76
4
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