Current assets:1. Cash and cash equivalents2. Short-term investments3. Receivables4. Inventory5. Prepaid expenses
The RESIDUAL VALUE of an asset is the estimated amount that the entity could now get on disposal or disposition of assets by another means, after deducting the estimated costs of such sale or disposition, if the assets had already reached the age and other conditions expected at the end of its useful life.
Useful life is the period during which it is expected to use the depreciable assets by the entity. Fair market value is the price that would be agreed to in an open and unrestricted market between knowledgeable and willing parties dealing at arm’s length who are fully informed and are not under any compulsion to transact. Gross book value of a fixed asset is its historical cost or other amount substituted for historical cost in the books of account or financial statements. Net book value of an asset is basically the difference between the historical cost of that asset and it associated depreciation.
The cost of the elements of tangible fixedassets includes:(a) its purchase price, including importtariffs and indirect taxes; (b) the delivery costs ; (c) the costs of installation andassembly.
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