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1、wiL10874_ch10_392-433.inddPage3928/2/109:24:10PMuser-f500/Users/user-f500/DesktopPlantAssets,NaturalResources,10andIntangiblesALookBackALookatThisChapterALookAheadChapters8and9focusedonshort-termThischapterintroducesustolong-termChapter11focusesoncurrentliabilities.assets:cash,cashequivalent
2、s,andre-assets.WeexplainhowtoaccountforWeexplainhowtheyarecomputed,ceivables.Weexplainedwhytheyarealong-termasset’scost,theallocationrecorded,andreportedinfinancialknownasliquidassetsanddescribedofanasset’scosttoperiodsbenefitingstatements.Wealsoexplainthehowcompaniesaccountandreportfromit,t
3、herecordingofadditionalcostsaccountingforcompanypayrollandforthem.afteranassetispurchased,andthecontingencies.disposalofanasset.LearningObjectivesCAPCONCEPTUALANALYTICALPROCEDURALC1ExplainthecostprincipleforcomputingA1ComputetotalassetturnoverandP1Computeandrecorddepreciationthecostofplantas
4、sets.(p.395)applyittoanalyzeacompany’suseofusingthestraight-line,units-of-assets.(p.413)production,anddeclining-balanceExplaindepreciationforpartialyearsC2methods.(p.398)andchangesinestimates.(p.402)AccountforassetdisposalthroughDistinguishbetweenrevenueandP2C3discardingorsellinganasset.(p.4
5、06)capitalexpenditures,andaccountforthem.(p.404)P3Accountfornaturalresourceassetsandtheirdepletion.(p.408)P4Accountforintangibleassets.(p.409)P5Appendix10A—AccountforassetLP10exchanges.(p.416)wiL10874_ch10_392-433.inddPage3938/2/109:24:11PMuser-f500/Users/user-f500/DesktopDecisionInsight“Wew
6、anttheaveragekidtohaveapartylikearockstar”GamingAssets—DAVIDPIKOFFAUSTIN,TX—Funandgamesarethecommonbondforbrothersmaintainingtherightkindandamountofassetstomeetpeo-StuartandDavidPikoff.Thatbondwasalsothedrivingforceforple’sdemandsandbeprofitable.“Thatmadeushoneinonanexcursionintobusiness.“We
7、’rebothfunguys,welovekids,productdevelopment,”explainsDavid.“Howdoweprovideandwelovegames,”explainsDavid.“Sowethought,‘Whynotuniqueentertainmentatyourdoorstep?”Games2U’ssuccesscreateourowngamefranchise?’”Whattheydidwascreatedependsonmonitoringandco
