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1、Chapter10PlantAssets,NaturalResources,andIntangiblesQUICKSTUDIESQuickStudy10-1(10minutes)Recordedcost=$350,000+$10,000+$4,000+$21,000=$385,000Note:The$4,200repairchargeisanexpensebecauseitisnotanormalandreasonableexpenditurenecessarytogettheassetinplaceandreadyforitsinte
2、ndeduse.QuickStudy10-2(10minutes)1.Themaindifferencebetweenplantassetsandcurrentassetsisthatcurrentassetsareconsumedorconvertedintocashwithinashortperiodoftime,whileplantassetshaveausefullifeofmorethanoneaccountingperiod.2.Themaindifferencebetweenplantassetsandinventoryi
3、sthatinventoryisheldforresaleandplantassetsarenot.3.Themaindifferencebetweenplantassetsandlong-terminvestmentsisthatplantassetsareusedintheprimaryoperationofthebusinessandinvestmentsarenot.QuickStudy10-3(10minutes)Straight-linedepreciation($32,500-$2,500)/4years=$7,500de
4、preciationperyear©McGraw-HillCompanies,2009SolutionsManual,Chapter10563QuickStudy10-4(10minutes)Units-of-productiondepreciation($32,500-$2,500)/200concerts=$150depreciationperconcertx47concertsin2009$7,050depreciationin2009QuickStudy10-5(10minutes)$32,500Cost-7,500Accumu
5、lateddepreciation(firstyear)25,000Bookvalueatpointofrevision-2,500Salvagevalue22,500Remainingdepreciablecost÷2Yearsofliferemaining$11,250Depreciationperyearforyears2and3QuickStudy10-6(10minutes)Note:Double-declining-balancerate=(100%/8years)x2=25%Firstyear:$1,200,000x25%
6、=$300,000Secondyear:($1,200,000-$300,000)x25%=$225,000Thirdyear:($1,200,000-$300,000-$225,000)x25%=$168,750**Totalaccumulateddepreciationof$693,750($300,000+$225,000+$168,750)doesnotexceedthedepreciablecostof$1,100,000($1,200,000-$100,000).QuickStudy10-7(10minutes)1.(a)C
7、apitalexpenditure(b)Revenueexpenditure(c)Revenueexpenditure(d)Capitalexpenditure©McGraw-HillCompanies,2009564FundamentalAccountingPrinciples,19thEdition2.(a)Equipment.............................................................40,000Cash..................................
8、..............................40,000Torecordreplacementofcompressor.(d)Building........................
