acquisition and disposition of property, plant, and equipment

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1、CHAPTER10AcquisitionandDispositionofProperty,Plant,andEquipmentASSIGNMENTCLASSIFICATIONTABLE(BYTOPIC)BriefConceptsTopicsQuestionsExercisesExercisesProblemsforAnalysis1.Valuationandclassification1,2,3,4,11,2,3,4,1,2,3,51,6,7ofland,buildings,and6,7,12,5,13equipment.13,212.Self-constructedas

2、sets,5,8,20,214,6,12,162capitalizationofoverhead.3.Capitalizationofinterest.8,9,10,11,2,3,44,5,7,8,1,5,6,73,413,219,10,164.Exchangesofassets12,16,178,9,10,3,11,16,4,8,9,511,1217,18,10,1119,205.Lump-sumpurchases,12,14,155,6,73,6,11,12,2,11issuanceofstock,deferred-13,14,15,paymentcontracts.

3、166.Costssubsequentto18,191321,22,231acquisition.7.Alternativevaluations.2238.Dispositionofassets.2314,1524,2541ASSIGNMENTCLASSIFICATIONTABLE(BYLEARNINGOBJECTIVE)BriefLearningObjectivesExercisesExercisesProblems1.Describeproperty,plant,andequipment.2.Identifythecoststoincludeininitialvalu

4、ation11,2,3,4,5,1,2,3,4,ofproperty,plant,andequipment.11,12,135,6,113.Describetheaccountingproblemsassociated4,5,6,3withself-constructedassets.11,124.Describetheaccountingproblemsassociated2,3,45,6,7,8,5,6,7,8,9,withinterestcapitalization.9,1010,115.Understandaccountingissuesrelated5,6,7,

5、8,9,11,12,13,14,3,4toacquiringandvaluingplantassets.10,11,1215,16,17,18,19,206.Describetheaccountingtreatmentforcosts1321,22,23subsequenttoacquisition.7.Describetheaccountingtreatmentforthe14,1524,252,4,11disposalofproperty,plant,andequipment.ASSIGNMENTCHARACTERISTICSTABLELevelofTimeItemD

6、escriptionDifficulty(minutes)E10-1Acquisitioncostsofrealty.Moderate15–20E10-2Acquisitioncostsofrealty.Simple10–15E10-3Acquisitioncostsoftrucks.Simple10–15E10-4Purchaseandself-constructedcostofassets.Moderate20–25E10-5Treatmentofvariouscosts.Moderate30–40E10-6Correctionofimpropercostentrie

7、s.Moderate15–20E10-7Capitalizationofinterest.Moderate20–25E10-8Capitalizationofinterest.Moderate20–25E10-9Capitalizationofinterest.Moderate20–25E10-10Capitalizationofinterest.Moderate20–25E10-11Entriesforequipmentacquisitions.Simple10–15E10-12Entriesforassetacquisit