اطلاعات بيشتر
۰۳ شهریور ۱۳۹۲، ۱۱:۲۲ ق.ظ
ASSETS LONG-LIVED
Long-lived assets also called plant assets or fixed assets are those assets that are tangible in nature, used in the operations of the business, and not held for sale in the ordinary course of the business. Property, Plant, and Equipment is a balance sheet classification oftrn used to show all tangible long-lived assets owned by a business
Acquisition and Cost
All plant assets shoud be recorded at cost when they are acquired. That is, the cost of the asset acquired must include cash equivalent purchase prise and all necessary direct expenditures related to get it in place and ready for use. Such expenditures include sales taxes, special foundations, installation costs, broker's commissions, and title fees. The cash equivalent cost rule to record purchased assets is also applied in other situations such as cash purchases, deferred payment contracts, lump sum or basket purchases, and assets contributed as donations
Long-lived assets also called plant assets or fixed assets are those assets that are tangible in nature, used in the operations of the business, and not held for sale in the ordinary course of the business. Property, Plant, and Equipment is a balance sheet classification oftrn used to show all tangible long-lived assets owned by a business
Acquisition and Cost
All plant assets shoud be recorded at cost when they are acquired. That is, the cost of the asset acquired must include cash equivalent purchase prise and all necessary direct expenditures related to get it in place and ready for use. Such expenditures include sales taxes, special foundations, installation costs, broker's commissions, and title fees. The cash equivalent cost rule to record purchased assets is also applied in other situations such as cash purchases, deferred payment contracts, lump sum or basket purchases, and assets contributed as donations
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" تنها « زمان » است كه دوست داشتن را ثابت می كند، نه « زبان »... "
" اگر کسی خوبیهای تو را فراموش کرد، تو خوب بودن را فراموش نکن... "
" ای کاش یاد بگیریم، برای خالی کردن خودمان؛ کسی را لبریز نکنیم... "
" تنها « زمان » است كه دوست داشتن را ثابت می كند، نه « زبان »... "
