Table of Contents
Chapter 10 Long-Term Assets
LEARNING OBJECTIVES
LEARNING OBJECTIVES (continued)
LEARNING OBJECTIVES (continued)
Management Issues Related to
Accounting for Long-Term Assets
Characteristics of Long-Term
Assets
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Deciding to Acquire Long-Term
Assets
Financing Long-Term Assets
Applying the Matching Rule to
Long-Term Assets
Questions about the Acquisition,
Use, and Disposal of Each Long-Term Asset
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Discussion
Acquisition Cost of Property, Plant,
and Equipment
Expenditures
Costs of Land
Costs of Land Improvements
Costs of Buildings
Costs of Equipment
Costs of Group Purchases
Costs of Group Purchases
Discussion
Accounting for Depreciation
Definition of Depreciation
Features of Depreciation
Four Factors That Affect the
Computation of Depreciation
Four Factors That Affect the
Computation of Depreciation (continued)
Accounting for Depreciation
Accounting for Depreciation
Discussion
Methods of Computing
Depreciation
Straight-Line Method
Straight-Line Method
Depreciation Schedule, Straight-Line
Method
Methods of Computing
Depreciation
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Depreciation Schedule, Production
Method
Methods of Computing
Depreciation
Declining-Balance Method
Computation of Declining-Balance
Method
Depreciation Schedule,
Double-Declining-Balance Method
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PPT Slide
Discussion
Disposal of Depreciable Assets
Depreciation for Partial Year
Depreciation for Partial Year
Discarded Plant Assets
Plant Assets Sold for Cash: No Gain
or Loss
Plant Assets Sold for Cash: Loss
Recorded
Plant Assets Sold for Cash: Gain
Recorded
Discussion
Exchanges of Plant Assets
Recognizing Gains and Losses on
Exchanges
Discussion
Accounting for Natural Resources
Accounting for Natural Assets
Depletion
Depletion
Depreciation of Closely Related
Plant Assets
Development and Exploration Costs in
the Oil and Gas Industry
Discussion
Accounting for Intangible Assets
Intangible Assets
Accounting Issues for Intangible
Assets
Related Journal Entries for
Intangible Assets
Related Journal Entries for
Intangible Assets
Related Journal Entries for
Intangible Assets
Research and Development Costs
Computer Software Costs
Goodwill
Discussion
Special Problems of Depreciating
Plant Assets
Depreciation for Partial Years
Depreciation for Partial Years
Revision of Depreciation Rates
Example Computation of Revised
Depreciation Rates
Example Computation of Revised
Depreciation Rates
Group Depreciation
Special Types of Capital
Expenditures
Special Types of Capital
Expenditures (continued)
Modified Accelerated Cost Recovery
System
Cost Recovery for Federal Income Tax
Purposes
Discussion
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