固定资产自然资源无形资产.ppt

double-declining-balance method双倍余额递减法 Unlike the other depreciation methods, salvage value is ignored in determining the amount to which the declining balance rate is applied. A common application of the declining-balance method is the double-declining-balance method双倍余额递减法, in which the declining-balance rate is double the straight-line rate. If Barb’s Florists uses the double-declining-balance method, the depreciation is 40% (2 X the straight-line rate of 20%). 第三十一页，共八十二页。 $13,000 x 40% = $5,200 Book Value at Beginning of 1st year Declining Balance Rate Depreciation Expense Book Value = 13000 – 5200 =7800 第三十二页，共八十二页。 $7800 x 40% = $3120 Book Value at Beginning of 2nd year Declining Balance Rate Depreciation Expense Book Value = 7800 – 3120 =4680 第三十三页，共八十二页。 $4680 x 40% = $1872 Book Value at Beginning of 3rd year Declining Balance Rate Depreciation Expense Book Value = 4680 – 1872 =2808 第三十四页，共八十二页。 第三十五页，共八十二页。 If wear and tear or obsolescence indicate that annual depreciation is inadequate or excessive, a change in the periodic amount should be made. When a change is made, 1 there is no correction of previously recorded depreciation expense and 2 depreciation expense for current and future years is revised. To determine the new annual depreciation expense, the depreciable cost at the time of the revision is divided by the remaining useful life. REVISING PERIODIC DEPRECIATION 折旧的修正 第三十六页，共八十二页。 Barb’s Florists decides on January 1, 2005 to extend the useful life of the truck one year because of its excellent condition. The company has used the straight-line method to depreciate the asset to date, and book value is $5,800 ($13,000 - $7,200). The new annual depreciation is $1,600, calculated as follows 第三十七页，共八十二页。 Ordinary repairs are expenditures to maintain the operating efficiency and expected productive life of the plant asset. They are debited to Repai