Plant Assets, Natural Resources, and Intangibles Chapter 10

Plant Assets, Natural Resources, and Intangibles Chapter 10

Plant Assets, Natural Resources, and Intangibles Chapter 10 PowerPoint Editor: Beth Kane, MBA, CPA Wild, Shaw, and Chiappetta Fundamental Accounting Principles 22nd Edition Copyright 2015 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill. Education. 10-C1: Cost Determination 2 Plant Assets Tangible in Nature Actively Used in Operations

Expected to Benefit Future Periods C1 Called Property, Plant, & Equipment 3 PLANT ASSETS C1 4 Cost Determination Purchase price Acquisition Cost All expenditures

needed to prepare the asset for its intended use Acquisition cost excludes financing charges and cash discounts C1 5 Machinery and Equipment Purchase price Taxes Machinery and Equipment Installing,

assembling, and testing C1 Transportation charges Insurance while in transit 6 Buildings Cost of purchase or construction Brokerage fees Title fees Buildings

Attorney fees Taxes C1 7 Land Improvements Parking lots, driveways, fences, walks, shrubs, and lighting systems. Depreciate over useful life of improvements. C1 8 Land Title insurance premiums Purchase price

Delinquent taxes Land Real estate commissions Surveying fees Title search and transfer fees Land is not depreciable. C1 9 10-P1: Depreciation Methods 10 Lump-Sum Purchase

The total cost of a combined purchase of land and building is separated on the basis of their relative fair market values. CarMax paid $90,000 cash to acquire a group of items consisting of land appraised at $30,000, land improvements appraised at $10,000, and a building appraised at $60,000. The $90,000 cost will be allocated on the basis of appraised values as shown: P1 11 NEED-TO-KNOW Compute the amount recorded as the cost of a new machine given the following payments related to its purchase: gross purchase price, $700,000; sales tax, $49,000; purchase discount taken, $21,000; freight costterms FOB shipping point, $3,500; normal assembly costs, $3,000; cost of necessary machine platform, $2,500; cost of parts used in maintaining machine, $4,200. Measurement Principle (Cost Principle) requires that assets be valued at all necessary costs to get the asset ready for its intended purpose. Gross purchase price Sales tax

Purchase discount taken Freight cost (FOB shipping point) Normal assembly costs Necessary machine platform Costs of parts used in maintaining machine Cost of new machine P1 $700,000 49,000 (21,000) 3,500 3,000 2,500 0 $737,000 12 Depreciation Depreciation is the process of allocating the cost of

a plant asset to expense in the accounting periods benefiting from its use. Balance Sheet Acquisition Cost (Unused) P1 Income Statement Cost Allocation Expense (Used) 13 Factors in Computing Depreciation The calculation of depreciation requires three amounts for each asset: 1. Cost 2. Salvage Value

3. Useful Life P1 14 Depreciation Methods 1. Straight-line 2. Units-of-production 3. Declining-balance Asset we will depreciate in future screens P1 15 Straight-Line Method P1 16

Straight-Line Method Balance Sheet Presentation Machinery Less: accumulated depreciation P1 $ 10,000 3,600 $ 6,400 17 Straight-Line Depreciation Schedule Salvage Value P1 18

Units-of-Production Method Step 1: Depreciation Per Unit = Cost - Salvage Value Total Units of Production Step 2: Depreciation Expense P1 = Depreciation Per Unit

Number of Units Produced in the Period 19 Units-of-Production Method Assume that 7,000 units were inspected during the first year. Depreciation would be calculated as follows: Step 1: Depreciation = Cost - Salvage Value = $9,000 36,000 Per Unit Total Units of Production Step 2: Number of Units Depreciation

Depreciation Produced Expense = Per Unit in the Period P1 = $0.25/unit = $0.25 7,000 = $1,750 20 Units-of-Production Depreciation Schedule Units Units produced produced and and sold sold during

during the the period. period. P1 21 Double-Declining-Balance Method P1 22 Double-Declining-Balance Method P1 23 Comparing Depreciation Methods Methods Used by Companies

P1 24 Depreciation for Tax Reporting Most corporations use the Modified Accelerated Cost Recovery System (MACRS) for tax purposes. MACRS depreciation provides for rapid write-off of an assets cost in order to stimulate new investment. P1 25 10-C2: Partial-Year Depreciation 26

Partial-Year Depreciation When a plant asset is acquired during the year, depreciation is calculated for the fraction of the year the asset is owned. Cost Salvage value Depreciable cost Useful life Accounting periods Units inspected C2 $ $ 10,000 1,000 9,000 5 years 36,000 units

Assume our machinery was purchased on October 8, 2014. Lets calculate depreciation expense for 2014, assuming we use straight-line depreciation. 27 Changes in Estimates for Depreciation Predicted salvage value Predicted useful life Depreciation is an estimate Over the life of an asset, new information may come to light that indicates the original estimates were inaccurate. C2

28 Changes in Estimates for Depreciation Lets look at our machinery from the previous examples and assume that at the beginning of the assets third year, its book value is $6,400 ($10,000 cost less $3,600 accumulated depreciation using straight-line depreciation). At that time, it is determined that the machinery will have a remaining useful life of 4 years, and the estimated salvage value will be revised downward from $1,000 to $400. C2 29 Reporting Depreciation C2 30

NEED-TO-KNOW Part 1. A machine costing $22,000 with a five-year life and an estimated $2,000 salvage value is installed on January 1. The factory manager estimates the machine will produce 1,000 units of product during its life. It actually produces the following units: Year 1, 200; Year 2, 400; Year 3, 300; Year 4, 80; and Year 5, 30. The total number of units produced by the end of Year 5 exceeds the original estimatethis difference was not predicted. (The machine must not be depreciated below its estimated salvage value.) Prepare a table with the following four-column headings: Year; Straight-Line; Units-ofProduction; Double-Declining-Balance; and then compute depreciation for each year (and total depreciation for all years combined) under each depreciation method. Year Year 1 Year 2 Year 3 Year 4 Year 5 Total C2 Straight-Line $20,000

Units-of-Production $20,000 Double-Declining-Balance $20,000 31 NEED-TO-KNOW Part 1. A machine costing $22,000 with a five-year life and an estimated $2,000 salvage value is installed on January 1. The factory manager estimates the machine will produce 1,000 units of product during its life. It actually produces the following units: Year 1, 200; Year 2, 400; Year 3, 300; Year 4, 80; and Year 5, 30. The total number of units produced by the end of Year 5 exceeds the original estimatethis difference was not predicted. (The machine must not be depreciated below its estimated salvage value.) Year Year 1 Year 2 Year 3 Year 4

Year 5 Total Straight-Line $4,000 4,000 4,000 4,000 4,000 $20,000 Units-of-Production $20,000 Double-Declining-Balance $20,000 Straight-Line Cost - Salvage EUL (years)

C2 $22,000 - $2,000 5 years $4,000 per year 32 NEED-TO-KNOW Part 1. A machine costing $22,000 with a five-year life and an estimated $2,000 salvage value is installed on January 1. The factory manager estimates the machine will produce 1,000 units of product during its life. It actually produces the following units: Year 1, 200; Year 2, 400; Year 3, 300; Year 4, 80; and Year 5, 30. The total number of units produced by the end of Year 5 exceeds the original estimatethis difference was not predicted. (The machine must not be depreciated below its estimated salvage value.) Year Year 1 Year 2 Year 3 Year 4

Year 5 Total Straight-Line $4,000 4,000 4,000 4,000 4,000 $20,000 Units-of-Production Cost - Salvage EUL (units) Year 1 Year 2 Year 3 Year 4 Year 5 Total

C2 Actual 200 400 300 80 30 1,010 Units-of-Production $4,000 8,000 6,000 1,600 400 $20,000 $22,000 - $2,000 1,000 units Double-Declining-Balance

$20 per unit $20,000 For first 1,000 units produced! Units Depreciation Depreciable Expense 200 units @ $20 per unit $4,000 400 units @ $20 per unit 8,000 300 units @ $20 per unit 6,000 80 units @ $20 per unit 1,600 20

units @ $20 per unit 400 1,000 $20,000 33 NEED-TO-KNOW Part 1. A machine costing $22,000 with a five-year life and an estimated $2,000 salvage value is installed on January 1. The factory manager estimates the machine will produce 1,000 units of product during its life. Year Year 1 Year 2 Year 3 Year 4 Year 5 Total Straight-Line $4,000 4,000

4,000 4,000 4,000 $20,000 Units-of-Production $4,000 8,000 6,000 1,600 400 $20,000 Double-Declining-Balance $20,000 Double-Declining-Balance Step 1: Straight-line rate 100% EUL (years)

100% 5 years 20% x2 Step 2: Double the Straight-line rate 200% EUL (years) 200% 5 years 40% Step 3: Depreciation expense = DDB rate x Beginning-period book value C2 34

NEED-TO-KNOW Part 1. A machine costing $22,000 with a five-year life and an estimated $2,000 salvage value is installed on January 1. The factory manager estimates the machine will produce 1,000 units of product during its life. Year Year 1 Year 2 Year 3 Year 4 Year 5 Total Straight-Line $4,000 4,000 4,000 4,000 4,000 $20,000 Double-Declining-Balance

Year 1 Year 2 Year 3 Year 4 Year 5 Total C2 Beginning Book Value $22,000 13,200 7,920 4,752 2,851 Units-of-Production $4,000 8,000 6,000

1,600 400 $20,000 Double-Declining-Balance $8,800 5,280 3,168 1,901 851 $20,000 Book Value = Cost Accumulated Depreciation DDB Depreciation Rate Expense 40% $8,800 40% 5,280 40% 3,168

40% 1,901 40% 1,140 851 $20,000 Accumulated Book Depreciation Value $8,800 $13,200 14,080 7,920 17,248 4,752 19,149 2,851 20,289 20,000 2,000 1,711

35 NEED-TO-KNOW Part 2. In early January 20X1, a company acquires equipment for $3,800. The company estimates this equipment to have a useful life of three years and a salvage value of $200. Early in 20X3, the company changes its estimates to a total four-year useful life and zero salvage value. Using the straight-line method, what is depreciation expense for the year ended December 31, 20X3? Straight-Line Depreciation - Original Cost minus Salvage $3,800 - $200 Estimated Useful Life (years) 3 years Depreciation expense = $1,200 per year Straight-Line Depreciation - Revised Book Value minus Revised Salvage $1,400 - $0 Estimated Remaining Years 2 remaining years $3,600 3

$1,400 2 Depreciation expense = $700 per year Year 1 2 3 4 Total C2 Beginning Annual Year-End Book Value Depreciation Book Value $3,800 $1,200 $2,600 2,600 1,200

1,400 1,400 700 700 700 700 0 $3,800 36 10-C3: Additional Expenditures 37 Additional Expenditures Treatment Capital Expenditure Revenue Expenditure

Financial Statement Effect Current Statement Expense Income Balance sheet Deferred Higher account debited Income statement Currently Lower account debited recognized Current Taxes Higher Lower If the amounts involved are not material, most companies expense the item. C3

38 Revenue and Capital Expenditures Type of Capital or Expenditure Revenue Ordinary Repairs Betterments and Extraordinary Repairs C3 1. 2. Revenue 3. 1.

Capital Identifying Characteristics Maintains normal operating condition. Does not increase productivity. Does not extend life beyond original estimate. Major overhauls or partial replacements. 2. Extends life beyond original estimate. 39 10-P2: Disposals of Plant Assets 40 Disposals of Plant Assets Update depreciation to the date of disposal.

Journalize disposal by: Recording cash received (debit) or paid (credit). P2 Removing accumulated depreciation (debit). Recording a gain (credit) or loss (debit). Removing the asset cost (credit). 41 Discarding Plant Assets Update depreciation If Cash > BV, record a gain (credit). to the date of disposal.

If Cash < BV, record a loss (debit). If CashJournalize = BV, nodisposal gain orby: loss. Recording cash received (debit) or paid (credit). P2 Removing accumulated depreciation (debit). Recording a gain (credit) or loss (debit). Removing the asset cost (credit). 42 Discarding Plant Assets

A machine costing $9,000, with accumulated depreciation of $9,000 on December 31 of the previous year was discarded on June 5th of the current year. The company is depreciating the equipment using the straight-line method over eight years with zero salvage value. P2 43 Discarding Plant Assets Equipment costing $8,000, with accumulated depreciation of $6,000 on December 31st of the previous year was discarded on July 1st of the current year. The company is depreciating the equipment using the straight-line method over eight years with zero salvage value. Step 1: Bring the depreciation up-to-date. Step 2: Record discarding of asset. P2

44 Selling Plant Assets On March 31st, BTO sells equipment that originally cost $16,000 and has accumulated depreciation of $12,000 at December 31st of the prior calendar year-end. Annual depreciation on this equipment is $4,000 using straight-line depreciation. The equipment is sold for $3,000 cash. Step 1: Update depreciation to March 31st. Step 2: Record sale of asset at book value ($16,000 - $13,000 = $3,000). P2 45 Selling Plant Assets On March 31st, BTO sells equipment that originally cost $16,000 and has accumulated depreciation of $12,000 at December 31st of the prior calendar year-end. Annual depreciation on this equipment is $4,000 using straight-line depreciation. The equipment is sold for $2,500 cash. Step 1: Update depreciation to March 31st.

Step 2: Record sale of asset at a loss (Book value $3,000 - $2,500 cash received). P2 46 NEED-TO-KNOW A company pays $1,000 for equipment expected to last four years and have a $200 salvage value. Prepare journal entries to record the following costs related to the equipment. a) During the second year of the equipments life, $400 cash is paid for a new component expected to increase the equipments productivity by 20% a year. b) During the third year, $250 cash is paid for normal repairs necessary to keep the equipment in good working order. c) During the fourth year, $500 is paid for repairs expected to increase the useful life of the equipment from four to five years. Betterments, also called improvements, are expenditures that make a plant asset more efficient or productive. Extraordinary repairs are expenditures extending the assets useful life beyond its original estimate. General Journal Purchase a)

b) c) Equipment Cash Debit 1,000 1,000 Equipment Cash 400 Repairs expense Cash 250

Equipment Cash 500 P2 Copyright 2015 McGraw-Hill Education Credit 400 250 500 NEED-TO-KNOW A company owns a machine that cost $500 and has accumulated depreciation of $400. Prepare the entry to record the disposal of the machine on January 2 under each of the following independent situations. a) The machine needed extensive repairs, and it was not worth repairing. The company disposed of the machine, receiving nothing in return. b) The company sold the machine for $80 cash.

c) The company sold the machine for $100 cash. d) The company sold the machine for $110 cash. Cost Machine 500 Accumulated Depreciation - Machine To date 400 Book Value = $100 General Journal Purchase Machine Cash Over life Depreciation expense Accumulated Depreciation - Machine P2 Debit 500

Credit 500 400 400 NEED-TO-KNOW Machine 500 Cost Accumulated Depreciation - Machine To date 400 Book Value = $100 a) The machine needed extensive repairs, and it was not worth repairing. The company disposed of the machine, receiving nothing in return. b) The company sold the machine for $80 cash. c) The company sold the machine for $100 cash.

d) The company sold the machine for $110 cash. a) b) c) P2 General Journal Accumulated Depreciation - Machine Loss on disposal Machine Debit 400 100 Cash Loss on sale of machine Accumulated Depreciation - Machine Machine

80 20 400 Cash Accumulated Depreciation - Machine Machine 100 400 Credit 500 500 500 NEED-TO-KNOW Machine

500 Cost Accumulated Depreciation - Machine To date 400 Book Value = $100 a) The machine needed extensive repairs, and it was not worth repairing. The company disposed of the machine, receiving nothing in return. b) The company sold the machine for $80 cash. c) The company sold the machine for $100 cash. d) The company sold the machine for $110 cash. General Journal d) P2 Cash Accumulated Depreciation - Machine Machine

Gain on sale of machine Debit 110 400 Credit 500 10 10-P3: Natural Resources 51 Natural Resources Total cost, including exploration and development, is charged to depletion expense

over periods benefited. Extracted from the natural environment and reported at cost less accumulated depletion. Examples: oil, coal, gold P3 52 Cost Determination and Depletion Lets consider a mineral deposit with an estimated 250,000 tons of available ore. It is purchased for $500,000, and we expect zero salvage value.

P3 53 Depletion of Natural Resources Depletion expense in the first year would be: Balance Sheet presentation of natural resources: P3 54 Plant Assets Used in Extracting Specialized plant assets may be required to extract the natural resource. These assets are recorded in a separate account and depreciated. P3

55 NEED-TO-KNOW A company acquires a zinc mine at a cost of $750,000. It incurs additional costs of $100,000 to access the mine, which is estimated to hold 200,000 tons of zinc. The estimated value of the land after the zinc is removed is $50,000. 1) Prepare the entry(ies) to record the cost of the zinc mine. 2) Prepare the year-end adjusting entry if 50,000 tons of zinc are mined, but only 40,000 tons are sold the first year. Depletion - Units-of-Production Cost - Salvage $850,000 - $50,000 EUL (units) 200,000 tons General Journal 1) 2) P3 Zinc mine

Cash $4 per ton Debit 850,000 Depletion expense - Zinc mine 40,000 tons x $4 160,000 Zinc inventory 10,000 tons x $4 40,000 Accumulated depletion - Zinc mine 50,000 tons x $4 Credit 850,000 200,000 56 10-P4: Intangible Assets

57 Intangible Assets Often provide exclusive rights or privileges. Noncurrent assets without physical substance. Intangible Assets Useful life is often difficult to determine. P4 Usually acquired for operational use.

58 Cost Determination and Amortization Record at current cash equivalent cost, including purchase price, legal fees, and filing fees. P4 o o o o o o o o

Patents Copyrights Franchises and Licenses Trademarks and Trade Names Goodwill Leaseholds Leasehold Improvements Other Intangibles 59 NEED-TO-KNOW Part 1. A publisher purchases the copyright on a book for $1,000 on January 1 of this year. The copyright legally protects its owner for 5 more years. The company plans to market and sell prints of the original for 7 years. Prepare entries to record the purchase of the copyright on January 1 of this year, and its annual amortization on December 31 of this year. General Journal Jan. 1 Dec. 31 Copyright

Cash Amortization expense - Copyright $1,000 / 5 years Accumulated amortization - Copyright Debit 1,000 Credit 1,000 200 200 Part 2. On January 3 of this year, a retailer incurs a $9,000 cost to modernize its store. Improvements include lighting, partitions, and a sound system. These improvements are estimated to yield benefits for 5 years. The retailer leases its store and has 3 years remaining on its lease. Prepare the entry to record (a) the cost of modernization and (b) amortization at the end of this current year. Jan. 3 Dec. 31

P4 General Journal Leasehold improvements Cash Amortization expense - Leasehold Improv. $9,000 / 3 years Accumulated amortization - Leasehold improvements Debit 9,000 Credit 9,000 3,000 3,000 60 Part 3. On January 6 of this year, a company pays $6,000 for a patent with a remaining 12-year legal life

to produce a supplement expected to be marketable for 3 years. Prepare entries to record its acquisition and the December 31 amortization entry for this current year. General Journal Jan. 6 Dec. 31 Patents Cash Amortization expense - Patents $6,000 / 3 years Accumulated amortization - Patents Debit 6,000 Credit 6,000 2,000 2,000

61 Copyright 2015 McGraw-Hill Education Global View There is one area where notable differences exist, and that is in accounting for changes in the value of plant assets (between the time they are acquired and disposed of). Namely, how does IFRS and U.S. GAAP treat decreases and increases in the value of plant assets subsequent to acquisition? Decreases Decreases in in the the Value Value of of Plant Plant Assets Assets Both Both U.S. U.S. GAAP GAAP and and IFRS

IFRS require require that that an an impairment impairment in in value value be be recognized. recognized. Increases Increases in in the the Value Value of of Plant Plant Assets Assets U.S. U.S. GAAP GAAP prohibits

prohibits recording recording increase increase in in value value of of plant plant assets. assets. IFRS IFRS permits permits upward upward asset asset revaluation. revaluation. 62 10-A1: Total Asset Turnover 63 Total Asset Turnover

Net sales Total asset = turnover Average total assets Provides information about a companys efficiency in using its assets. A1 64 10-P5: Exchanging Plant Assets 65 10A Exchanging Plant Assets Many plant assets such as machinery, automobiles, and office equipment are disposed of by exchanging them for newer assets. In a typical exchange of plant assets, a trade-in

allowance is received on the old asset and the balance is paid in cash. Accounting for the exchange of assets depends on whether the transaction has commercial substance. Commercial substance implies the companys future cash flows will be altered. P5 66 Exchange with Commercial Substance: A Loss A company acquires $42,000 in new equipment. In exchange, the company pays $33,000 cash and trades in old equipment. The old equipment originally cost $36,000 and has accumulated depreciation of $20,000 (book value is $16,000). This exchange has commercial substance. The old equipment has a trade-in allowance of $9,000. P5 67

Exchange with Commercial Substance: A Loss A company acquires $42,000 in new equipment. In exchange, the company pays $33,000 cash and trades in old equipment. The old equipment originally cost $36,000 and has accumulated depreciation of $20,000 (book value is $16,000). This exchange has commercial substance. The old equipment has a trade-in allowance of $9,000. P5 68 Exchange with Commercial Substance: A Gain A company acquires $52,000 in new equipment. In exchange, the company pays $33,000 cash and trades in old equipment. The old equipment originally cost $36,000 and has accumulated depreciation of $20,000 (book value is $16,000). This exchange has commercial substance. The old equipment has a trade-in allowance of $19,000. P5

69 Exchange with Commercial Substance: A Gain A company acquires $52,000 in new equipment. In exchange, the company pays $33,000 cash and trades in old equipment. The old equipment originally cost $36,000 and has accumulated depreciation of $20,000 (book value is $16,000). This exchange has commercial substance. The old equipment has a trade-in allowance of $19,000. P5 70 Exchanges Without Commercial Substance Lets assume the same facts as on the previous screen except that the market value of the new equipment received is $52,000 and the transaction lacks commercial substance. P5 71

Exchanges Without Commercial Substance Lets assume the same facts as on the previous screen except that the market value of the new equipment received is $52,000 and the transaction lacks commercial substance. P5 72 NEED-TO-KNOW A company trades an old web server for a new one. The cost of the old server is $30,000, and its accumulated depreciation at the time of the trade is $23,400. The new server has a cash price of $45,000. Prepare entries to record the trade under two different assumptions where the company receives a trade-in allowance of (a) $3,000 and the exchange has commercial substance, and (b) $7,000 and the exchange lacks commercial substance. Cost of old equipment: Accumulated depreciation Book value of old equipment: Trade-in allowance Loss on exchange

$30,000 (23,400) $6,600 $3,000 $3,600 Per SFAS 153, commercial Does the exchange have commercial substance that it isalters substance? implies If the answer yes, the thencompanys the answerfuture to Arecash gains and flows.

losses recognized? is also yes. Loss to be recognized $3,600 With Commercial Substance General Journal Equipment (new) Accumulated Depreciation Loss on Exchange of Assets ($6,600 - $3,000) Cash ($45,000 - $3,000) Equipment (old) P5 Debit 45,000 23,400 3,600 Credit

42,000 30,000 73 NEED-TO-KNOW A company trades an old web server for a new one. The cost of the old server is $30,000, and its accumulated depreciation at the time of the trade is $23,400. The new server has a cash price of $45,000. Prepare entries to record the trade under two different assumptions where the company receives a trade-in allowance of (a) $3,000 and the exchange has commercial substance, and (b) $7,000 and the exchange lacks commercial substance. Cost of old equipment: Accumulated Book value of old equipment: Trade-in allowance Gain on exchange $30,000 (23,400) $6,600 Does the exchange have commercial

substance? If the answer is no, then the answer to Are gains and losses recognized? is also no. $7,000 $400 Gain to be recognized $0 Lacks Commercial Substance General Journal Equipment (new) (Cost $45,000 minus $400) Accumulated Depreciation Cash ($45,000 - $7,000) Equipment (old) P5 Debit 44,600 23,400

Credit 38,000 30,000 74 End of Chapter 10 75

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