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1、ConfirmingPagesCHAPTERProperty,Plant,andEquipmentandIntangibleAssets:Utilizationand11ImpairmentOVERVIEWThischaptercompletesourdiscussionofaccountingforproperty,plant,andequipmentandintangibleassets.Weaddresstheallocationofthecostoftheseassetstotheperiodsbenefitedbytheiruse.Theusefulnessof
2、mostoftheseassetsisconsumedastheassetsareappliedtotheproductionofgoodsorservices.Costallocationcorrespond-ingtothisconsumptionofusefulnessisknownasdepreciationforplantandequipment,depletionfornaturalresources,andamortizationforintangibles.Wealsoconsiderimpairmentoftheseassets,andthetreatm
3、entofexpen-dituresincurredsubsequenttoacquisition.LEARNINGAfterstudyingthischapter,youshouldbeableto:OBJECTIVES●LO11–1Explaintheconceptofcostallocationasitpertainstoproperty,plant,andequipmentandintangibleassets.(p.590)●LO11–2Determineperiodicdepreciationusingbothtime-basedandactivity-bas
4、edmethods.(p.592)●LO11–3Calculatetheperiodicdepletionofanaturalresource.(p.602)●LO11–4Calculatetheperiodicamortizationofanintangibleasset.(p.603)●LO11–5Explaintheappropriateaccountingtreatmentrequiredwhenachangeismadeintheservicelifeorresidualvalueofproperty,plant,andequipmentandintangibl
5、eassets.(p.609)●LO11–6Explaintheappropriateaccountingtreatmentrequiredwhenachangeindepreciation,amortization,ordepletionmethodismade.(p.610)●LO11–7Explaintheappropriatetreatmentrequiredwhenanerrorinaccountingforproperty,plant,andequipmentandintangibleassetsisdiscovered.(p.611)●LO11–8Ident
6、ifysituationsthatinvolveasignificantimpairmentofthevalueofproperty,plant,andequipmentandintangibleassetsanddescribetherequiredaccountingprocedures.(p.613)●LO11–9Discusstheaccountingtreatmentofrepairsandmaintenance,additions,improvements,andrearrangementstoproperty,plant,andequipmentandint
7、angibleassets.(p.622)●LO11–10DiscusstheprimarydifferencesbetweenU.S.GAAPandIFRSwithrespecttotheutilizationandimpairmentofproperty,plant,andequipmentandintangibleassets.(pp.597,600,604,606,615,617,619,621,622,and625)sspi2532X_ch11_588-651.indd588pi2532X_ch11_588-651.
