Contabilidad

CHAPTER 11
Depreciation, Impairments, and Depletion
ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC)
Topics 1. Depreciation methods; meaning of depreciation; choice of depreciation methods. Computation of depreciation. Depreciation base. Errors; changes in estimate. Depreciation of partial periods. Composite method. Impairment of value. Depletion. Ratio analysis. Questions 1, 2, 3, 4, 5, 6, 14, 20,21, 22, 23 7, 8, 9, 10, 14 6 13 15 11, 12 16, 17, 18, 19 22, 23, 24, 25, 26, 27 28 29 1, 2, 3, 4 Brief Exercises Exercises 1, 2, 3, 4, 5, 8, 14, 15 Problems 1, 2, 3 Concepts for Analysis 1, 2, 3, 4, 5

2.

1, 2, 3, 4, 5, 6, 7, 10, 14, 15 8, 17 11, 12, 13, 14 3, 4, 5, 7, 15 9 16, 17, 18 19, 20, 21, 22, 23 24 25, 26

1, 2, 3, 4, 11, 12 1, 2, 3 3, 4 1, 2, 3, 8, 10, 11

1, 2, 3

3. 4. 5. 6.7. 8. 9.

5 7 3, 4 6 8 9 10 11

3 3

2 9 5, 6, 7

*10. Tax depreciation (MACRS).

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*This material is covered in an Appendix to the chapter.

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ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE)
Learning Objectives 1. 2. Explain the concept of depreciation. Identify the factors involved in the depreciation process. Compare activity, straight-line and decreasingchargemethods of depreciation. Explain special depreciation methods. Explain the accounting issues related to asset impairment. Explain the accounting procedures for depletion of natural resources. Explain how to report and analyze property, plant, equipment, and natural resources. Describe income tax methods of depreciation. 2, 3, 4, 5, 7 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15 1, 2, 3, 4, 5,6, 7, 8, 9, 10, 11, 12, 13, 14, 15 1, 2, 3, 4, 8, 10, 11, 12 1, 2, 3, 4, 5, 8, 10, 11, 12 Brief Exercises Exercises Problems

3.

2, 3, 4, 5

4. 5. 6. 7. *8.

1, 6 8 9 10 11 16, 17, 18 19, 20, 21, 22, 23 24 25, 26 12 9 5, 6, 7

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ASSIGNMENT CHARACTERISTICS TABLE
Item E11-1 E11-2 E11-3 E11-4 E11-5 E11-6 E11-7 E11-8 E11-9 E11-10 E11-11 E11-12 E11-13 E11-14 E11-15 E11-16 E11-17E11-18 E11-19 E11-20 E11-21 E11-22 E11-23 E11-24 *E11-25 *E11-26 P11-1 P11-2 P11-3 P11-4 P11-5 P11-6 P11-7 P11-8 P11-9 P11-10 Description Depreciation computations—SL, SYD, DDB. Depreciation—conceptual understanding. Depreciation computations—SYD, DDB—partial periods. Depreciation computations—five methods. Depreciation computations—four methods. Depreciation computations—five methods, partialperiods. Different methods of depreciation. Depreciation computation—replacement, nonmonetary exchange. Composite depreciation. Depreciation computations, SYD. Depreciation—change in estimate. Depreciation computation—addition, change in estimate. Depreciation—replacement, change in estimate. Error analysis and depreciation, SL and SYD. Depreciation for fractional periods. Impairment. Impairment.Impairment. Depletion computations—timber. Depletion computations—oil. Depletion computations—timber. Depletion computations—mining. Depletion computations—minerals. Ratio analysis. Book versus tax (MACRS) depreciation. Book versus tax (MACRS) depreciation. Depreciation for partial period—SL, SYD, and DDB. Depreciation for partial periods—SL, Act., SYD, and DDB. Depreciation—SYD, Act., SL, and DDB.Depreciation and error analysis. Depletion and depreciation—mining. Depletion, timber, and extraordinary loss. Natural resources—timber. Comprehensive fixed asset problem. Impairment. Comprehensive depreciation computations. Level of Difficulty Simple Moderate Simple Simple Simple Moderate Simple Moderate Simple Simple Simple Simple Simple Moderate Moderate Simple Simple Simple Simple Simple SimpleSimple Simple Moderate Moderate Moderate Simple Simple Moderate Complex Moderate Moderate Moderate Moderate Moderate Complex Time (minutes) 15–20 20–25 15–20 15–25 20–25 25–35 20–30 20–25 15–20 10–15 10–15 20–25 15–20 20–25 25–35 10–15 15–20 15–20 15–20 10–15 15–20 15–20 15–20 15–20 20–25 15–20 25–30 25–35 40–50 45–60 25–30 25–30 25–35 25–35 15–25 45–60

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ASSIGNMENT CHARACTERISTICS TABLE...