Capital Expenditure | Finance
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Any expenditure which is incurred in acquiring or increasing the value of a fixed asset is termed as capital expenditure. As such, the amount spent on the purchase of land and building, plant and machinery, furniture, etc. is capital expenditure. Copy the link given below and paste it in new browser window to get more information on Capital Expenditure:- www.transtutors.com/homework-help/finance/capital-expenditure.aspx
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This document discusses different methods for calculating depreciation of assets for accounting and tax purposes. It describes capital cost allowance, which is a tax deduction in Canada that allows businesses to reduce taxes by deducting the depreciation of capital assets. It then explains straight-line depreciation, unit-of-production depreciation, and accelerated depreciation methods. Straight-line depreciation evenly allocates the cost of an asset minus its salvage value over its useful life. Unit-of-production allocates depreciation based on units produced. Accelerated methods like sum-of-years and double-declining balance allow faster depreciation in early years for tax benefits.
Depreciation complete concept and methods
This document discusses various depreciation methods including straight line, declining balance, sum-of-the-years digits, unit of production, depletion, and machine hour methods. Depreciation is the process of allocating the cost of an asset over its useful life. It is calculated by taking the original cost minus the scrap value and dividing by the number of years or other relevant unit of the asset's life. Examples are provided for calculating depreciation under different methods.
METHODS OF DEPRECIATION -PPT.pptx
This document discusses various methods for calculating depreciation of assets. It begins by defining depreciation as the reduction in value of an asset over its useful life due to factors like normal wear and tear. The document then outlines several common methods for calculating depreciation, including the straight-line method, written down value (diminishing balance) method, annuity method, sinking fund method, and production unit method. For each method, it provides the depreciation calculation formula. The document concludes by listing some key features of depreciation calculations.
Depreciation
The document defines depreciation and discusses various depreciation methods. Depreciation is the allocation of the cost of a tangible asset over its useful life. The objectives are to match expenses with revenues and allocate asset costs over the periods benefited from use. Depreciable assets are used for more than one period and have finite lives. Common depreciation methods include straight-line, reducing balance, units of production. Accounting entries are made to record depreciation expense and accumulated depreciation. Disposal of assets requires additional entries.
Depreciation
1. DEPRECIATION CONCEPT OBJECTIVES CAUSES DEPRECIATION METHODS vikas vadakara
2. CONCEPT Depreciation is the cost of lost usefulness or cost of diminution of service yield from a use of fixed assets. A permanent fall in the value of fixed assets arising through wear and tear from the use of those assets in business. vikas vadakara
3. Definition “Depreciation is a measure of the wearing out, consumption or other loss of value of depreciation asset arising from use, efflux ion of time or obsolescence through technology and market changes. Depreciation is allocated so as to charge a fair proportion of the depreciable amount in each accounting period during the expected useful life of the asset. Depreciation includes amortization of assets whose useful life is predetermined.” vikas vadakara
4. objectives To calculate proper profits. To show the asset at its reasonable value To maintain the original monetary investment of the asset intact. Provision of depreciation results in some incidental advantages also. To provide for replacement of an asset. Depreciation is permitted to be deducted from profits for tax purposes. vikas vadakara
U4A2_Adj4_Depreciation
Depreciation is an expense that is allocated over the useful life of a long-term asset. It recognizes that the asset provides benefits over multiple periods rather than being fully expensed when purchased. There are two main methods for calculating depreciation - straight line and declining balance. Straight line depreciation divides the asset cost minus salvage value equally over its useful life. Declining balance depreciation allocates a greater portion of depreciation to early years by applying a fixed percentage rate to the remaining undepreciated balance each year. Both methods are recorded through an adjusting entry that debits depreciation expense and credits accumulated depreciation.
Making investment decisions
This document discusses different methods for assessing investment projects, including payback period, average rate of return, and net present value. Payback period calculates the number of years for a project's cash flows to repay the initial investment. Average rate of return measures annual profit as a percentage of the capital cost. Net present value discounts future cash flows to determine their value today relative to the initial investment cost. The document compares the advantages and disadvantages of each method.
Depreciation methods
There are four main methods for calculating depreciation expense: straight-line, double declining balance, units of production, and sum of years digits. Depreciation expense allocates the cost of a tangible asset over its useful life and is used to account for reduction in an asset's value due to usage, wear and tear, or obsolescence. Each method is calculated differently, with some like double declining balance and sum of years digits resulting in larger depreciation expenses in earlier years of an asset's life.
AE 121_C28 to C30_ Depreciation and Depletion.pptx
This document discusses various methods of depreciation. It begins by defining depreciation as the systematic allocation of an asset's depreciable amount over its useful life. It then discusses factors that affect depreciation calculations like depreciable amount, useful life, and residual value.
The document outlines several depreciation methods including straight-line, declining balance, and units-of-production. It provides examples of how to calculate depreciation expense under each method. Additional methods covered include composite, group, inventory/appraisal, and retirement. The document emphasizes that the depreciation method should reflect the pattern of economic benefit consumption.
group 10 (Depreciation and Depletion).pptx
The document provides an overview of depreciation and depletion accounting concepts and methods. It defines depreciation as an accounting procedure to systematically reduce the recorded value of an asset over its projected lifetime. Similarly, depletion systematically reduces the recorded value of a natural resource asset as it is used up. The document outlines various depreciation methods like straight-line, double-declining balance, and units-of-production. It also provides examples to demonstrate how to calculate depreciation expense and book value under different methods.
Depreciation Accounting
Depreciation accounting involves allocating the cost of a fixed asset over its useful life. Common methods for calculating depreciation include straight line, reducing balance, units of production and annuity. The cost basis for depreciation includes expenses for acquisition, installation and commissioning of the asset. Revaluation of assets, upward or downward, affects the depreciation calculation and associated accounting entries.
AssignmentComplete the following problems You must show your.docx
Assignment:
Complete the following problems: You must show your work and complete both problems to get any credit!
1) (Chapter 10) Identify which of the following costs are fixed and which are variable:
a) Electricity for machinery in a plant
b) Sales commission
c) Property taxes on a factory building
d) Property taxes on an administrative building
e) Factory fire insurance
f) Regular maintenance on machinery and equipment
g) Wages paid to temporary or seasonal workers
h) Salaries paid to design engineers
i) Heat and air conditioning in a plant
j) Basic raw materials used in production
2) (Chapter 11) A machine costing $80,000 to buy and $6,000 per year to operate will save mainly labor expenses in packaging over five years. The anticipated salvage value of the machine at the end of five years is $4,000.
a) If a 12% return of investment (rate of return) is desired, what is the minimum required annual savings in labor from this machine?
b) If the service life is four years instead of five, what is the minimum required annual savings in labor for the firm to realize a 12% return on investment?
c) If the annual operating cost increases 10%, say from $6,000 to $6,600, what will happen to the answer in (a)?
Formatting:
Text Size: All of the text in this assignment needs to be set in 10 or 12-point size. Please resist the temptation to mix and match point sizes. If you doubt your applications intentions, just select all of your text and insure that it is in 10 or 12-point size.
Margins: The right and left side can be set for ½” (0.5) margins. Set the top and bottom margins to one (1”). The only text that ends up on the outside of the one-inch margin is the page number.
Name Block: Place the name block in the upper left corner of the page. In MS Excel, use the left side cells. In this class the name block only needs to be on the first page. Put your name first, then the class title and then the date. Example:
Park 9
Accounting for Depreciation
Depreciation
Depreciation is the loss of value of fixed assets over time.
Depreciation accounting is to account for the cost of fixed assets in a pattern that matches their decline in value over time.
The process of depreciating an asset requires that we know some things:
What is the cost of the asset?
What is the depreciable life of the asset?
What is the asset’s value at the end of its useful life?
What method of depreciation do we choose?
Depreciable Property
A depreciable asset is property for which a firm may take depreciation deductions against income.
U.S tax law requires the depreciable property must:
Be used in business or held for the production of income
Have a definite service life, which must be longer than 1 year
Be something that wears out, decays, gets used up, becomes obsolete, or loses value from natural causes
Depreciable Property
Depreciable property includes buildings, machinery, equipment, vehicles, a ...
Depreciation with different methods
Depreciation is the gradual decrease in the value of an asset over time due to factors like wear and tear, damage, obsolescence, or age. It is calculated annually and deducted from the value of the asset to reflect its usage and reduced resale value. There are several methods for calculating depreciation, including straight-line, diminishing balance, and sum of years digits, with straight-line being the most common and simplest approach of evenly deducting depreciation over the asset's useful life. Depreciation is an important accounting concept that helps match the cost of long-term assets to the periods that benefit from their use.
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AE 121_C28 to C30_ Depreciation and Depletion.pptx
AE 121_C28 to C30_ Depreciation and Depletion.pptx
AssignmentComplete the following problems You must show your.docx
AssignmentComplete the following problems You must show your.docx
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Capital Expenditure | Finance
- 5. Estimated Useful Life – Number of years or time periods for which the company can use the asset Depreciation – An estimate of the use or deterioration of an asset Asset Cost – Amount paid for an asset including freight charges CONCEPT OF DEPRECIATION Residual Value (Salvage Value) - Expected cash value at the end of an asset’s useful life. 14-5
- 6. Straight-Line Method Distributes the same amount of expense to each period of time. Depreciation expense = Cost -- Residual value each year Estimated useful life in years Ajax Company bought equipment for $2,500. The company estimates that the equipment’s period of useful life will be 5 years. After 5 years the residual value is $500. Calculate depreciation expense and complete a depreciation schedule. ($2,500 -- $500) 5 100% = 100% # of yrs. 5= $400 = 20% Example:
- 7. Units-of-Production Method Depreciation determined by how much the company uses the asset. Depreciation expense = Cost -- Residual value per unit Total estimated units produced Depreciation = Unit x Units amount depreciation produced ($2,500 -- $500) 4000 = $.50=
- 10. Depreciation expense = Book value of equipment x Depreciation each year at beginning of year rate Accelerated method which computes more depreciation expense in the early years of the asset’s life. Uses up to twice the straight-line rate. Declining-Balance Method Rate = 100% 5 years x 2 = 40%
- 11. MACRS Depreciation Required method to use for tax depreciation in USA only Originally developed to offer accelerated depreciation for economic growth Dt = dtB Where: Dt = depreciation charge for year t B = first cost or unadjusted basis dt = depreciation rate for year t (decimal) Where: Dj = depreciation in year j ∑ Dj = all depreciation through year t BVt = B - ∑Dj j = 1 j = t Get value for dt from IRS table for MACRS rates
- 12. Hey Friend, This was just a summary on Capital Expenditure. For more detailed information on this topic, please type the link given below or copy it from the description of this PPT and open it in a new browser window. www.transtutors.com/homework-help/finance/capital-expenditure.aspx