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Investments in Noncurrent Operating Assets—Utilization and Retirement参考
Investments in Noncurrent Operating Assets—Utilization and Retirement Depreciation The use of assets during the period should be reported as an expense of that period. Accountants estimate this cost by using a systematic method to allocate the recorded costs, called: Depreciation for tangible property, such as equipment. Depletion for minerals and natural resources. Amortization for intangible assets, such as patents and copyrights. Factors Affecting the Periodic Depreciation Charge Asset cost Residual or salvage value Useful life Pattern of use Depreciation Vocabulary Asset cost is the purchase cost plus any capitalized expenditures. Residual (salvage) value is the estimated resale value of the asset upon retirement. Useful life is the expected life of the asset in years, hours of service, or per unit of output. Pattern of Use Pattern of Use Straight-Line Depreciation Straight-Line Depreciation Straight-Line Depreciation Sum-of-the-Years’ Digits Method Sum-of-the-Years’ Digits Method Sum-of-the-Years’ Digits Method Declining-Balance Method Declining-Balance Method Use-Factor Methods Service-Hours Depreciation Service-Hours Depreciation Service-Hours Depreciation Productive-Output Depreciation Productive-Output Depreciation Group and Composite Depreciation Group depreciation groups similar assets into depreciation accounts. Calculate annual depreciation charge at the straight-line rate times the group’s book value. Recognize gains and losses only when all assets in the group have been retired. Referred to as composite depreciation when the assets in the group are related but dissimilar. Group and Composite Depreciation Group and Composite Depreciation Depreciation and Accretion of an Asset Retirement Obligation Depreciation and Accretion of an Asset Retirement Obligation Depreciation and Accretion of an Asset Retirement Obligation Depletion of Natural Resources Depletion of Natural Resources Depletion of Natural Resources Depletion of Natural Resources Change in E
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