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1、Chapter10DepreciationMethodsDepreciableAssetTypesDEPRECIATION弗兰克唐英年韦德博士Dr.FRANKHENRYWADE，CPA，CIA，CMA，CISA莆田学院，中国PutianUniversity,China00865942694714，00865942694704&Cell008615160200413ASSETTYPES---NeverLandLandImprovements…….DepreciationNaturalResources………DepletionIntangibles(Pat
2、ents,Copywrighte,Goodwill)……………………..AmortizationTHREEASPECTS1.COST2.DepreciableLife3.ResidualValue(DepreciatetothisValue)DefinitionofCapitalAssetNotrepairsandroutinemaintaincecostssuchaspainting,replacingfixtures,windowsCapitalimprovementextendslifeofassetsuchasrepavingstreetorr
3、emodelingbuildingNewbuilding:Allcoststobringtheassetintoserviceearningrevenueforfirm.Exampleofcapitalizedcosts….MachineryandEquipmentPurchasepricelessdiscountsTransportationchargesInsuranceintransitSalesandothertaxesPurchasecommissionsInstallationcostExpenditurestotestassetbefor
4、eitisplacedinserviceTYPESOFDEPRECIATIONStraightlineDDBUnitsofproduction:Thisisdeterminedby“QuantitySurveyor”whopresentsQuarterlyAppraisalReportstoIndependentPartsuchasBank.InSouthAfricaconstruction,Ibasedmydepreciationofequipmenton“QuantitySurveyor“Reportswhichwaspartofourcontra
5、ctwithWorldBankwhoreportedtoBank.(Cost–Residualvalue)÷yearsofusefullife($22,000–2,000)÷4=$20,000÷4=$5,000Year1Depreciation:$5,000Year2Depreciation:5,000Year3Depreciation:5,000Year4Depreciation:5,000TotalDepreciation:$20,000Straight-LineMethodExample($22,000–2,000)÷100,000=$.20/m
6、ileYear1:30,000miles=$6,000Year2:27,000miles=5,400Year3:23,000miles=4,600Year4:20,000miles=4,000Total:100,000miles=$20,000(Actualmileageinyear4was22,000)Units-of-ProdMethdforDepletion&DepreciationEXDepletion-ARAMCODrOilReservesSaudiArabiaRasAlMishabField800BillionCrCASH800BDRDep
7、letionExpense300MCRAccumDepletionAllow300mDouble-Declining-BalanceMethodEx(DowntoResidual)(depreciatedowntosalvage)Straight-linerateis100%÷4=25%Double-declining-balance=2timesthestraight-linerate=50%Whatisthebookvalueofthevanattheendofthefirstyear?$22,000×50%=$11,000$22,000–$11,
8、000=$11,0002ndYear$11kx50%=$5,5003rdYear$5.5kx5
