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Cover
Accounting: What the Numbers Mean, 5/e
David H. Marshall, Millikin University
Wayne W. McManus, International College of the Cayman Islands
Daniel F. Viele, Webster University
Accounting for and Presentation of Property, Plant, and Equipment, and Other Noncurrent Assets

Chapter 6 Outline


Property, Plant and Equipment

  1. Land
  2. Buildings and Equipment
    1. Cost of assets acquired
    2. Depreciation for financial accounting purposes
      1. An application of the matching concept
      2. Cash not affected by depreciation
      3. Depreciation calculation methods
        1. Straight-line
        2. Units-of-production
        3. Sum-of-the-years-digits
        4. Declining-balance
    3. Depreciation for income tax purposes
    4. Maintenance and repair expenditures
    5. Disposal of depreciable assets

Assets Acquired by Capital Lease

  1. Operating lease versus capital lease
  2. Present Value (see chapter appendix)

Intangible Assets

  1. Leasehold improvements
  2. Patents, trademarks and copyrights
  3. Goodwill

Natural Resources

Other Noncurrent Assets

Appendix-Present Value









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