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Lecture Survey of Accounting (First edition): Chapter 7 – Kimmel, Weygandt
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Lecture Survey of Accounting (First edition): Chapter 7 – Kimmel, Weygandt
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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,. | Reporting and Analyzing Long-Lived Assets 7 WILEY Kimmel ● Weygandt Survey of Accounting, First Edition Apply depreciation methods to plant assets. CHAPTER OUTLINE Explain the accounting for plant asset expenditures. 1 2 LEARNING OBJECTIVES Explain how to account for the disposal of plant assets. 3 Identify the basic issues related to reporting intangible assets. 4 Discuss how long-lived assets are reported and analyzed. 5 Referred to as property, plant, and equipment; plant and equipment; and fixed assets. physical substance (a definite size and shape), are used in the operations of a business, are not intended for sale to customers, are expected to provide service to the company for a number of years, except for land. Plant assets are resources that have LEARNING OBJECTIVE Explain the accounting for plant asset expenditures. 1 LO 1 Plant assets are critical to a company’s success. PLANT ASSETS ILLUSTRATION 7-1 Percentages of plant assets in relation to total assets LO 1 Historical Cost Principle Requires that companies record plant assets at cost. Cost consists of all expenditures necessary to acquire an asset and make it ready for its intended use. Revenue expenditure – costs incurred to acquire a plant asset that are expensed immediately. Capital expenditures - costs included in a plant asset account. THE COST OF PLANT ASSETS LO 1 Cost is measured by the cash paid in a cash transaction or the cash equivalent price paid. Cash equivalent price is the fair value of the asset given up or fair value of the asset received, whichever is more clearly determinable. INTERNATIONAL NOTE IFRS is flexible regarding asset valuation. Companies revalue to fair value when they believe this information is more relevant. THE COST OF PLANT ASSETS LO 1 Land All necessary costs incurred in making land ready for its intended use increase the Land account. Costs typically include: cash purchase price, closing costs such as title and attorney’s fees, real estate brokers’ commissions, . | Reporting and Analyzing Long-Lived Assets 7 WILEY Kimmel ● Weygandt Survey of Accounting, First Edition Apply depreciation methods to plant assets. CHAPTER OUTLINE Explain the accounting for plant asset expenditures. 1 2 LEARNING OBJECTIVES Explain how to account for the disposal of plant assets. 3 Identify the basic issues related to reporting intangible assets. 4 Discuss how long-lived assets are reported and analyzed. 5 Referred to as property, plant, and equipment; plant and equipment; and fixed assets. physical substance (a definite size and shape), are used in the operations of a business, are not intended for sale to customers, are expected to provide service to the company for a number of years, except for land. Plant assets are resources that have LEARNING OBJECTIVE Explain the accounting for plant asset expenditures. 1 LO 1 Plant assets are critical to a company’s success. PLANT ASSETS ILLUSTRATION 7-1 Percentages of plant assets in relation to total assets LO 1 Historical .
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