![Capital Assets ,[object Object],[object Object],[object Object]](data:image/gif;base64,R0lGODlhAQABAIAAAAAAAP///yH5BAEAAAAALAAAAAABAAEAAAIBRAA7)
Empfohlen
Weitere ähnliche Inhalte
Was ist angesagt?
Was ist angesagt? (20)
Andere mochten auch
Ähnlich wie Capital Assets
Ähnlich wie Capital Assets (20)
Mehr von mscuttle
Mehr von mscuttle (20)
Kürzlich hochgeladen
Kürzlich hochgeladen (20)
Capital Assets
- 5. Example Step 2: Amortization Expense = $.25 per shoe × 7,000 shoes = $1,750 Step 1: Amortization Per Unit = $10,000 - $1,000 36,000 units = $.25 per shoe
- 6. Amortization: Double-Declining Balance Method Step 1: Step 2: Step 3: Double- declining- balance rate = 2 × Straight - line amortization rate Amortization expense = Double- declining- balance rate × Beginning period book value Ignores salvage value until later in life Straight - line amortization rate = 100 % Useful life in years
- 7. Example Step 1: Step 2: Step 3: Amortization expense = 40% × $10,000 = $4,000 Double-declining- balance rate = 2 × 20% = 40% Straight-line amortization rate = 100 % 5 years = 20%
- 8. Example Continued 2001 Amortization: 2002 Amortization: 40% × $10,000 = $4,000 40% × $6,000 = $2,400 $10,000 - $4,000
- 20. Intangible Assets Non-current assets without physical substance. Useful life is often difficult to determine. Usually acquired for operational use. Intangible Assets Often provide exclusive rights or privileges.