【学习笔记】C10 rv -understand property,plant and equipment and its rela ...

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C10 rv
-understand property,plant and equipment and its related costs
-describe the accounting problems associated with self-constructed assets
-describe the accounting problems associated with interest capitalization
-understand accounting issues related to acquiring and valuing plant assets
-describe the accounting treatment for costs subsequent to acquisition
-describe the accounting treatment for the disposal of property,plant and equipment

acquisition
-acquisition costs: land, buildings,equipment
-self-constructed assets
-interest costs
-observation

valuation
-cash discounts
-deferred-payment contracts
-lump-sum purchases
-stock issuance
-nonmonetary exchanges
-contributions
-other valuation methods

costs subsequent to acquisition
-addition
-improvements and replacements
-rearrangement and reinstallation
-repairs-summary

disposition
-sale
-involuntary conversion
-miscellaneous problems

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关键词：Understand Equipment property Equipme plant