發(fā)布時間：2016-04-29 14:14

Ans(D):在第一種情況下使用IAS 17。這是規(guī)定,為了承租人,租賃公司和適當?shù)臅�計政策披�?適用于有關(guān)財務(wù)和經(jīng)營租賃。會計的直線折舊方法的項目將是使用和項目確定的轉(zhuǎn)售價值。使用這些預(yù)先確定的數(shù)量,直線折舊使用下列公式:(項目的價格轉(zhuǎn)售價值的物品)/年項目使用的數(shù)量。折舊使用這種方法有一些缺點,但也有好處。
一致性和控制直線折舊公式?jīng)]有任何變量超出公司的控制。優(yōu)化(修正的加速成本回收的制度),美國國稅局的恢復期有說你公司的特定屬性。
國稅局的方針下,汽車被分配一個為期五年的復蘇時期,辦公家具被賦予一個七年恢復期。與汽車的標準里程速度變化相比,每年直線折舊是為數(shù)不多在你的控制下你的公司可以使用的所有因素公式是一致的的方法。

折舊是一個相對容易理解的公式,它也很容易占領(lǐng)你的書。每年的折舊價值是相同的;你不需要圖新率當國稅局發(fā)布更改。如果你超過美國國稅局對于一個給定的最大允許折舊唯一一次你可能不得不改變你的號碼。直線折舊公式?jīng)]有任何變量，是您公司的控制之外。MACRS（修正的加速成本回收制度），，國稅局已經(jīng)在貴公司的具體屬性的恢復期說。

Ans(D):- In the first case IAS 17 is used.It is to prescribe, for lessees and lessors, the appropriate accounting policies and disclosures to apply in relation to Finance and operating leases. The Straight-line depreciation is a method of accounting where the number of years the item is going to be used and the re-sale value of the item are determined. Using these predetermined amounts, straight-line depreciation uses the following formula: (price of the item - re-sale value of the item)/number of years the item is used. There are some drawbacks to using this method of depreciation, but there are also benefits.

Consistency and Control一致性和控制

The straight-line depreciation formula does not have any variables that are outside of your company's control.MACRS (modified accelerated cost recovery system), the IRS has a say in the recovery period of your company's specific property.

Under IRS guidelines, cars are assigned a five-year recovery period, and office furniture is assigned a seven-year recovery period. Unlike the standard mileage rate for an automobile, which changes each year, straight-line depreciation is one of the few methods of depreciation your company can use where all of the factors in the formula are consistent and in your control.
EaseStraight-line depreciation is a relatively easy formula to understand, and it is also easy to account for in your books. The depreciation value is the same each year; you do not have to figure a new rate as you do when the IRS publishes changes to the stay. The only time you may have to alter your numbers is if you exceed the IRS maximum allowable depreciation for a given year.

Salvage (Re-sale) Value
Straight-line depreciation predetermines re-sale value. After an asset is used for five years, it is usually still worth something. Straight-line depreciation accounts for that and provides a more accurate depiction of the asset's true worth. This is especially true for cars, which usually have a salvage value. If the asset does not have a salvage value, a 0 can be entered in the formula in place of the re-sale value, and the straight-line method can still be used.

The disadvantages of Straight Line Depreciation are:-

When additions are made to asset calculation are required for each asset having a different here it assumes the asset will estimated life time.
It does not take into account the cost by way of interest on the money invested.
Actual depreciation wear and tear of the machine downtime in the later years is likely to be more than the earlier years which is not recognized by this method.
Sum of Digits method is an accelerated depreciation method,where it assumes the asset will lose the majority of its value in the first few years of its useful life.It is based on purchase price,salvage value and years of usefulness. To calculate depreciation with this method, find the depreciation fraction, which is the asset's total years of life still left divided by the sum of all the years. For example, if the asset's life is 5 years, divide the years still left by the following sum: 1+2+3+4+5. The general formula for the sum of the year is 1+2+3+4+...+n, where n is the asset's total life. Once you have the value of the fraction for each year, multiply it by the difference between the cost of the asset and its salvage value. The result you get each year is the depreciation for that year.

Disadvantages of using Sum of Year Digits Method:
Sum-of-yearsa

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