中级财务会计：第11章 固定资产：折旧、减值和损耗

1、C H A P T E R 11折旧、减值和损耗Intermediate Accounting13th EditionKieso, Weygandt, and Warfield 减值规则公司都受到资产减值规则的影响。这些规则确定，在经济状况恶化时，公司也许需要调低资产的成本以及反映资产有用性的降低. 本章的目的在于，学习折旧程序以及注销有形资产和自然资源成本的几种方法DepreciationFactors involvedMethods of depreciationSpecial methodsSpecial issuesImpairmentsDepletionPresentation an

2、d AnalysisRecognizing impairmentsMeasuring ImpairmentsRestoration of lossAssets to be disposed ofPresentationAnalysisEstablishing a baseWrite-off of resource costEstimating reservesLiquidating dividendsContinuing controversyDepreciation, Impairments, and Depletion取得折旧 出售或者处置以一种系统和合理的方式，将有形资产的成本摊销作为相

3、关期间的费用折旧并不是一种计价，折旧是一种成本摊销的手段折旧 是以一种系统和合理的方式将有形资产的成本摊销作为相关期间的费用，这些期间是预期能够从这些资产的使用中获益的期间.折旧 一种成本配置方法LO 1 Explain the concept of depreciation.Allocating costs of different long-term assets:固定资产 = 折旧Depreciation expense无形资产 = 摊销Amortization expense自然资源 = 折耗 Depletion expenseLO 1 Explain the concept of d

4、epreciation.折旧 一种成本配置方法LO 2 Identify the factors involved in the depreciation process.三个基本问题:Factors Involved in the Depreciation Process什么是资产采用的应计折旧基础？什么是资产的有效寿命？这种资产最为有效的成本分摊方法是什么？折旧 一种成本配置方法Depreciation - Method of Cost AllocationLO 2 Identify the factors involved in the depreciation process.1. 资

5、产计提折旧基础 （We discussed it in Chapter 10）Factors Involved in the Depreciation ProcessIllustration 11-1残值 是公司销售一项资产或者一项资产退役时，公司估计可以收回的金额.Depreciation - Method of Cost AllocationLO 2 Identify the factors involved in the depreciation process.2. 服务年限估计Factors Involved in the Depreciation Process服务年限不同于资产的

6、物理年限.公司让一项资产退役，出于两个理由: 物理因素(例如意外事故 或者使用寿命的减少) 经济因素 (资产过时了，继续使用不合算了).Outside limitDepreciation - Method of Cost AllocationLO 3 Compare activity, straight-line, and decreasing-charge methods of depreciation.会计职业的要求是，折旧方法必须是 “系统的、合理的.” 例如3. 折旧方法Activity method (units of use or production).Straight-line

7、 method. 直线法Sum-of-the-years-digits.Declining-balance method.Group and composite methods.Hybrid or combination methods.加速折旧法减速折旧法特殊折旧法作业量法年数总和法分类折旧法和综合折旧法余额递减法混合折旧法或合并折旧法Depreciation - Method of Cost AllocationLO 3 Compare activity, straight-line, and decreasing-charge methods of depreciation.作业量折旧法

8、也称为变动摊销法或产出单位法。假设折旧是资产的使用或生产率的函数，而不是时间的函数将资产的寿命按照资产的产出量表示，或者按照投入量计量Depreciation - Method of Cost AllocationLO 3 Compare activity, straight-line, and decreasing-charge methods of depreciation.作业量折旧法Illustration 11-2Illustration: If Stanley uses the crane起重机 for 4,000 hours the first year, the depreci

9、ation charge is:Stanley Coal Mines FactsIllustration 11-3Depreciation - Method of Cost AllocationLO 3 Compare activity, straight-line, and decreasing-charge methods of depreciation.作业量折旧法主要局限如果折旧是时间的函数而不是作业的函数，那么这种方法不恰当经济因素或者功能因素影响到资产，也不受使用的影响，若是，则该方法也失去了重要性估计产出数量或者是接受服务的小时数存在一定的困难Depreciation - Met

10、hod of Cost AllocationLO 3 Compare activity, straight-line, and decreasing-charge methods of depreciation.直线法将折旧视为时间的函数，而不是使用的函数简单易行，被广泛采用经常也是最合乎理论的。如果资产的逐渐过时是资产服务寿命限制的主要因素时，资产从一个期间到下一个期间，有用性的下降可能是稳定的Depreciation - Method of Cost AllocationLO 3 Compare activity, straight-line, and decreasing-charge

11、methods of depreciation.直线法Illustration 11-2Illustration: Stanley computes depreciation as follows:Stanley Coal Mines FactsIllustration 11-4Depreciation - Method of Cost AllocationLO 3 Compare activity, straight-line, and decreasing-charge methods of depreciation.直线法的主要问题：建立在两个脆弱的假设上资产的经济有用性每年都相同修理和

12、维护费用每个期间也必定相同Depreciation - Method of Cost AllocationLO 3 Compare activity, straight-line, and decreasing-charge methods of depreciation.Sum-of-the-years-digits.Declining-balance method.费用递减法=加速折旧法Depreciation - Method of Cost AllocationLO 3 Compare activity, straight-line, and decreasing-charge met

13、hods of depreciation.递减折旧法年数总和法 根据应计折旧费用（初始成本扣减残值）的分数逐渐减少，折旧费用也逐渐减少。每一个分数，用所有年数的总和作为分母，分母保持不变。分子式估计使用寿命的年份。Depreciation - Method of Cost AllocationLO 3 Compare activity, straight-line, and decreasing-charge methods of depreciation.年数总和法Illustration 11-6Illustration 11-2Stanley Coal Mines FactsDeprec

14、iation - Method of Cost Allocation递减折旧法Illustration 11-2Stanley Coal Mines Facts余额递减法. 采用的折旧率（按照百分比表示）是直线法折旧的一定倍数.余额递减法在计算折旧基础是没有扣减残值。Depreciation - Method of Cost AllocationLO 3 Compare activity, straight-line, and decreasing-charge methods of depreciation.余额递减法Illustration 11-764800*40%=25920Depre

15、ciation - Method of Cost AllocationLO 4 Explain special depreciation methods.有时候，公司会采用特殊的折旧方法。理由可能是,公司的资产具有独一无二的特征，或者是行业具有特殊性质。两种特殊的折旧方法：特殊折旧方法分类折旧法 资产的性质是相似的，并且它们的使用寿命基本一致综合折旧法 资产不相似，而且具有不同的使用寿命。公司还提出自己特有的或者是量身定做的折旧方法。如(混合折旧法或者合并折旧法).Depreciation - Method of Cost Allocation分类折旧法和综合折旧法Composite meth

16、odDepreciation - Method of Cost AllocationLO 4 Explain special depreciation methods.Asset retirements and Group and Composite methodDepreciation - Method of Cost AllocationLO 4 Explain special depreciation methods.Group and Composite methodDepreciation - Method of Cost AllocationLO 4 Explain special

17、 depreciation methods.混合折旧法或者合并折旧法Depreciation - Method of Cost AllocationLO 4 Explain special depreciation methods.特殊的折旧问题公司如何计算部分期间的折旧?Depreciation and partial periods置换的资产需要折旧吗?No.对于折旧率的修订，公司如何进行会计处理?Reversion of depreciation ratesDepreciation - Method of Cost AllocationLO 4 Explain special depre

18、ciation methods.特殊的折旧问题折旧和部分期间公司很少会在会计年度的第一天购买厂房资产，也很少会在会计年代的最后一天处置资产一个实务问题：对于涉及的部分期间，公司应该计提多少的折旧费用？在计算部分期间的折旧费用时，公司必须确定全年的折旧费用，然后将这部分折旧费用在涉及的两个期间按照比例分配。LO 4 Explain special depreciation methods.Special Depreciation IssuesDepreciation and partial periodsDepreciation - Method of Cost AllocationLO 4 E

19、xplain special depreciation methods.Special Depreciation IssuesJune 10,2006 to Dec 31, 6.667 monthsDepreciationFactors involvedMethods of depreciationSpecial methodsSpecial issuesImpairmentsDepletionPresentation and AnalysisRecognizing impairmentsMeasuring ImpairmentsRestoration of lossAssets to be

20、disposed ofPresentationAnalysisEstablishing a baseWrite-off of resource costEstimating reservesLiquidating dividendsContinuing controversyDepreciation, Impairments, and DepletionDepreciation - Method of Cost AllocationLO 3 Compare activity, straight-line, and decreasing-charge methods of depreciatio

21、n.E11-5 (Depreciation ComputationsFour Methods): 2010年8月1日，KC 公司购买了一台新机器用于公司的生产线组装流程。机器的成本是$150,000公司估计该机器残值为$24,000，预计使用年限为5年，估计工作21000小时，会计年度结束日是12月31日。Instructions: Compute the depreciation expense under the following methods. (a) Straight-line depreciation. (c) Sum-of-the-years-digits.(b) Activi

22、ty method(d) Double-declining balance.Depreciation - Method of Cost AllocationLO 3 Compare activity, straight-line, and decreasing-charge methods of depreciation.Straight-line Method150,000-24,000=126,000Depreciation - Method of Cost AllocationLO 3Activity Method(Assume 800 hours used in 2010)$150,0

23、00-24,000=$126,000Depreciation - Method of Cost AllocationSum-of-the-Years-Digits Method5/12 = .4166677/12 = .583333150,000-24,000=126,000Remaining lifeDepreciation - Method of Cost AllocationDouble-Declining Balance MethodLO 3Depreciation - Method of Cost AllocationSpecial Depreciation Issues How s

24、hould companies handle revisions in depreciation rates?折旧率可不可以修正？使用年限估计短了是会计错误吗？Depreciation - Method of Cost AllocationLO 4 Explain special depreciation methods.Special Depreciation Issues How should companies handle revisions in depreciation rates?Reversion of depreciation rates折旧率修正在当期和未来期间报告 (会计

25、估计变更)不进行回溯处理不被认为是会计差错或者是非正常项目LO 4 Explain special depreciation methods.Depreciation - Method of Cost AllocationArcadia HS公司购买了价值$510,000 的设备，预计使用年限10年，残值$10,000。以直线法折旧7年，在第8年年初，公司认为设备总使用年限应为15年，残值为 $5,000 .Questions:What is the journal entry to correct the prior years depreciation?Calculate the depr

26、eciation expense for 2010.No Entry RequiredChange in Estimate ExampleLO 4 Explain special depreciation methods.Equipment$510,000Fixed Assets:Accumulated depreciation 350,000 Net book value (NBV)$160,000Balance Sheet (Dec. 31, 2009)Change in Estimate ExampleAfter 7 yearsEquipment cost $510,000Salvage

27、 value - 10,000Depreciable base500,000Useful life (original) 10 yearsAnnual depreciation $ 50,000 x 7 years = $350,000 First, establish NBV at date of change in estimate.LO 4 Explain special depreciation methods.Change in Estimate ExampleAfter 7 yearsNet book value $160,000Salvage value (new) 5,000D

28、epreciable base155,000Useful life remaining 8 yearsAnnual depreciation $ 19,375Depreciation Expense calculation for 2010.Depreciation expense 19,375Accumulated depreciation 19,375Journal entry for 2010LO 4 Explain special depreciation methods.DepreciationFactors involvedMethods of depreciationSpecia

29、l methodsSpecial issuesImpairmentsDepletionPresentation and AnalysisRecognizing impairmentsMeasuring ImpairmentsRestoration of lossAssets to be disposed ofPresentationAnalysisEstablishing a baseWrite-off of resource costEstimating reservesLiquidating dividendsContinuing controversyDepreciation, Impa

30、irments, and DepletionImpairmentsLO 5 Explain the accounting issues related to asset impairment.如果资产的账面价值不可收回，公司应当进行注销。这种注销就称为减值（impairment）可能导致资产减值的各种事项及环境的改变:资产的市场价格发生显著的下降资产使用的范围或方式发生了显著的改变影响资产价值的法律因素或者是企业环境发生了显著的不利变化购买或者建造该项资产的累计成本显著超过了初始预期的金额可以预测、证明发生了与资产相关的持续损失.第一步，使用这项资产以及该资产的最终处置，预期能够带来的未来现金

31、流。如果预期未来现金流量总和（未折现的）少于该资产的账面价值，公司应该考虑资产的减值。相反如果预期未来现金流量总和等于或者大于资产的账面价值，则资产没有发生减值。ImpairmentsLO 5 Explain the accounting issues related to asset impairment.可收回测试减值损失等于资产的账面价值超过资产公允价值的那部分金额。如何确定公允价值呢？如果该资产存在活跃的市场，资产的公允价值就根据市场价值计量。如果不存在活跃的市场，就应采用预期未来净现金流量的现值确定公允价值。ImpairmentsLO 5 Explain the accounting

32、 issues related to asset impairment.减值的计量ImpairmentsLO 5 Explain the accounting issues related to asset impairment.Measuring ImpairmentsImpairmentsLO 5 Explain the accounting issues related to asset impairment.Measuring Impairments持有使用的资产记录一项减值损失后，减值后的账面价值就称为该资产的新的成本基础。在未来期间，除非是折旧，摊销，或者是又发生了新的减值，否则公

33、司不应该改变资产新的成本基础。不可转回一项持有使用的资产的减值损失。ImpairmentsLO 5 Explain the accounting issues related to asset impairment.减值损失的转回Impairments如果公司想要卖掉减值的资产怎么办？1、不再对其折旧了。2、计价：视同存货处理（成本与可变现净值孰低）3、可以转回减值损失，但以没有减值前的账面值为上限。4、相关的利得或损失报告为“持续经营活动取得的收益”。ImpairmentsLO 5 Explain the accounting issues related to asset impairme

34、nt.Illustration 11-16Accounting for ImpairmentsE11-16 (Impairment): Presented below is information related to equipment owned by Pujols Company at December 31, 2010. Assume that Pujols will continue to use this asset in the future. As of December 31, 2010, the equipment has a remaining useful life o

35、f 4 years.Instructions:(a) Prepare the journal entry (if any) to record the impairment of the asset at December 31, 2010.(b) Prepare the journal entry to record depreciation expense for 2011.(c) The fair value of the equipment at December 31, 2011, is $5,100,000. Prepare the journal entry (if any) n

36、ecessary to record this increase in fair value.ImpairmentsLO 5 Explain the accounting issues related to asset impairment.Loss on impairment 3,600,000Accumulated depreciation 3,600,000Impairments(a). Prepare the journal entry (if any) to record the impairment of the asset at December 31, 2010.12/31/1

37、0LO 5 Explain the accounting issues related to asset impairment.Depreciation expense 1,100,000Accumulated depreciation 1,100,000Impairments(b). Prepare the journal entry to record depreciation expense for 2011.(c). The fair value of the equipment at December 31, 2011, is $5,100,000. Prepare the jour

38、nal entry (if any) necessary to record this increase in fair value. Restoration of any impairment loss is not permitted.12/31/11DepreciationFactors involvedMethods of depreciationSpecial methodsSpecial issuesImpairmentsDepletionPresentation and AnalysisRecognizing impairmentsMeasuring ImpairmentsRes

39、toration of lossAssets to be disposed ofPresentationAnalysisEstablishing a baseWrite-off of resource costEstimating reservesLiquidating dividendsContinuing controversyDepreciation, Impairments, and Depletion自然资源, 通常称为递耗资产（损耗资产）包括石油、矿物、木材等.两个主要特征:Depletion是完全可以消耗的资产资产的置换只能通过自然的行为.折耗Depletion 自然资源的成本摊

40、销程序.需要解决的会计问题：公司如何确立用以摊销的成本基础公司应该采用什么样的成本摊销模式确立折耗的基础：保守点更好DepletionLO 6 Explain the accounting procedures for depletion of natural resources.Establishing a Depletion BaseDepletionLO 6 Explain the accounting procedures for depletion of natural resources.涉及四个因素: 自然资源的购置成本：对价、租金等，通常记“未开发资源”账户，失败了作为损失，成

41、功了转入自然资源。勘探成本：一般应该费用化开发成本：（开采、运输）有形设备不一定计入资源，有时会单独折旧；（井、通道）无形成本，计入资源。修复成本：恢复原来状态的成本，以公允价值计入资源。资源成本的注销（摊销）LO 6 Explain the accounting procedures for depletion of natural resources.正常情况下，公司根据产量单位法（一种以作业为基础的方法）计算折耗Calculation:Total cost Salvage valueTotal estimated units available= Depletion cost per unitUnits extracted