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美國(guó)CPA《財(cái)務(wù)會(huì)計(jì)與報(bào)告》例題（13）
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Depreciable Assets and Depreciation
Depreciation overview
計(jì)算折舊時(shí)，使用X N/12，以防錯(cuò)誤。
Component depreciation 固定資產(chǎn)的各主要組成部分，分別計(jì)提折舊。IFRS要求。
Composite/Group depreciation–Averaging the economic lives of a number of property units and depreciating the entire class of assets over a single life.
Composite/Group depreciation
Averaging the economic lives of a number of property units and depreciating the entire class of assets over a single life.
No gain or loss is recognized when one asset in the group is retired
Average composite life=Total Depreciable Cost/Biggest Annual Depreciation
Average composite rate=1/Average composite life
When retired，squeeze“Accu.Depre”instead of G/L
Basic Depreciation Methods
Straight-line直線法
Sum-of-the-Year‘s-Digits年限總和法
Declining Balance余額遞減法
計(jì)算中不使用殘值
用期初的凈值按直線法計(jì)算折舊后，乘2或1.5
Unit-of-Production工作量法
Depletion
Allocation of the cost of wasting natural resources.
Cost of depletion=“REAL”=-Residual Value+Extraction/Development cost+Anticipated restoration cost+Land purchase price
Unit depletion=Cost/Estimated recoverable unites
Period Depletion=Units X Unit depletion
Cost Depletion（GAAP）Vs. % Depletion（F4-52）
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