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Essay heading: Accounting Assets
 
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Issue: Business
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Date added: October 20, 1998
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No of pages / words: 9 / 2458
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reliability ? Research of development costs ? expense L07 Special Depreciation Problems ? Depreciation for partial years o Proportion of year property used ? Revision of depreciation rates (estimated useful years) but watch change of method ? Group depreciation ? convenience o Most large companies tag their equipment & inventory, it regularly for control as well as insurance purposes ? Extraordinary repairs o Extends useful life of asset o Change to allowance for depreciation and net changing value over new estimated life Chapter 11: Long-Term Liabilities L01: Issues Related to Issuing Long Term Debt (vs Stock) Debt Advance Stock Advance Stockholder Control continue interest Reduced dividends Tax Effects Deductible After tax (but ind...
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reliability ? Research of development costs ? expense L07 Special Depreciation Problems ? Depreciation for partial years o Proportion of year property used ? Revision of depreciation rates (estimated useful years) but watch change of method ? Group depreciation ? convenience o Most large companies tag their equipment & inventory, it regularly for control as well as insurance purposes ? Extraordinary repairs o Extends useful life of asset o Change to allowance for depreciation and net changing value over new estimated life Chapter 11: Long-Term Liabilities L01: Issues Related to Issuing Long Term Debt (vs Stock) Debt Advance Stock Advance Stockholder Control continue interest Reduced dividends Tax Effects Deductible After tax (but ind...
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