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1、CHAPTER11Depreciation,Impairments,andDepletionASSIGNMENTCLASSIFICATIONTABLE(BYTOPIC)BriefConceptsTopicsQuestionsExercisesExercisesProblemsforAnalysis1.Depreciationmethods;1,2,3,4,5,1,2,3,4,5,1,2,31,2,3,4,5meaningofdepreciation;6,10,14,8,14,15choiceofdepreciation20,21,22,methods.29
2、,302.Computationof7,8,9,1,2,3,41,2,3,4,1,2,3,4,1,2,3depreciation.13,315,6,7,8,10,11,10,15123.Depreciationbase.658,14,161,2,3,38,104.Errors;changesin13711,12,3,43estimate.13,145.Depreciationofpartial152,3,43,4,5,6,1,2,3,periods.7,1510,116.Compositemethod.11,126927.Impairmentofvalue
3、.16,17,18,816,17,18919,29,30,31,328.Depletion.22,23,24,919,20,21,5,6,725,26,2722,239.Ratioanalysis.281024*10.Taxdepreciation331125,2612(MACRS).*ThismaterialiscoveredinanAppendixtothechapter.Copyright©2010JohnWiley&Sons,Inc.Kieso,IntermediateAccounting,13/e,SolutionsManual(ForInstr
4、uctorUseOnly)11-1ASSIGNMENTCLASSIFICATIONTABLE(BYLEARNINGOBJECTIVE)BriefLearningObjectivesExercisesExercisesProblems1.Explaintheconceptofdepreciation.2.Identifythefactorsinvolvedinthedepreciation2,3,4,5,71,2,3,4,5,6,1,2,3,process.7,8,9,10,11,4,8,10,12,13,14,1511,123.Compareactivit
5、y,straight-lineanddecreasing-2,3,41,2,3,4,5,6,1,2,3,4,chargemethodsofdepreciation.7,8,9,10,11,5,8,10,12,13,14,1511,124.Explainspecialdepreciationmethods.1,65.Explaintheaccountingissuesrelatedtoasset816,17,189impairment.6.Explaintheaccountingproceduresfor919,20,21,5,6,7depletionofn
6、aturalresources.22,237.Explainhowtoreportandanalyzeproperty,1024plant,equipment,andnaturalresources.*8.Describeincometaxmethodsofdepreciation.1125,261211-2Copyright©2010JohnWiley&Sons,Inc.Kieso,IntermediateAccounting,13/e,SolutionsManual(ForInstructorUseOnly)ASSIGNMENTCHARACTERIST
7、ICSTABLELevelofTimeItemDescriptionDifficulty(minutes)E11-1Depreciationcomputations—SL,SYD,DDB.Simple15–20E11-2Depreciation—conceptualunderstanding.Moderate20–25E11-3Depreciationcomputations—SYD,DDB—partialperiods.Simple15–20E11-4Depreciationcomputations—fivemethods.Simple15–25E11-
8、5Depreciationcomputations—fourmet
