Chapter+11+_Part+2__11052012
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Chapter+11+_Part+2__11052012

Course Number: UGBA 120a, Fall 2012

College/University: Berkeley

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Chapter 11 PP&E: Utilization & Impairment (Wrap) November 5, 2012 Fall 2012 Professor Maria Nondorf Date Activity Mon, 11/5 Ch 11 PP&E/Intangibles (Utilization and Impairment) Wrap Ch 12 Investments Part 1 Wed, 11/7 Homework for Ch 11 due on Wednesday, 11/7 (Start of Class) Ch 12 Investments - Wrap Fri, 11/2 Discussion session bSpace quiz due at 11:59 pm Homework for Ch 12 due on...

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11 Chapter PP&E: Utilization & Impairment (Wrap) November 5, 2012 Fall 2012 Professor Maria Nondorf Date Activity Mon, 11/5 Ch 11 PP&E/Intangibles (Utilization and Impairment) Wrap Ch 12 Investments Part 1 Wed, 11/7 Homework for Ch 11 due on Wednesday, 11/7 (Start of Class) Ch 12 Investments - Wrap Fri, 11/2 Discussion session bSpace quiz due at 11:59 pm Homework for Ch 12 due on Wednesday, 11/14 1. Cutter Enterprises purchased equipment for $72,000 on January 1, 2011. The equipment is expected to have a five-year life and a residual value of $6,000. Using the double-declining balance method, depreciation for 2012 would be: a. $28,800. b. $18,240. c. $17,280. d. None of the above is correct. PP&E Utilization and Impairment Cost allocation (to the income statement) Depreciation Amortization Depreciation methods Impairment of fixed assets and intangibles Differences between US GAAP and IFRS The amortization process uses the straight-line method, but usually assumes residual value = 0. Amortization period is the shorter of the assets legal or contractual life. The amortization entry is: Amortization expense .................................. Intangible asset ........ $$$ $$$ To record amortization expense. A contra-asset account is generally not used when recording the amortization of intangible assets. Torch, Inc. has developed a new device. Patent registration costs consisted of $2,000 in attorney fees and $1,000 in federal registration fees. The device has a contractual (useful) life of 5 years. The legal life is 20 years. For year 1, what is Torchs amortization expense? Amortization expense ................................... Patent ........................ To record amortization of patent. 600 600 Economicbenefit obtained contractually orlegally? Y No Capableofbeing separated? Yes Sufficientcontrol overresource exists? No Yes Futureeconomic benefitsexist? No Yes Futureeconomic benefitsare capableofbeing separately recognised? Yes Separate IntangibleAsset No Indefiniteuseful economiclife? No Yes Goodwill Donot amortize No Amortize over useful economic life 8 Costs of Defending Intangible Rights Litigation costs to successfully defend intangible rights are capitalized and amortized over the remaining useful life of the asset. Litigation costs are expensed, except in rare situations when an expenditure increases future benefits. Goodwill and Indefinite-Lived Intangibles Not amortized. Subject to assessment for impairment of value and may be written down. NOTE: Finite-Lived Intangibles and PP&E also have to be tested for impairment even though they are depreciated/amortized! Valuation of Intangible Assets Intangible assets are reported at cost less accumulated amortization. U.S.GAAP prohibits revaluation of any intangible asset. Unless there is impairment (then write down to fair value) Intangible assets may be reported at (1) cost less accumulated amortization or (2) fair value, if fair value can be determined in an active market. If revaluation is chosen, all assets within the class of intangibles must be revalued on a regular basis. Goodwill cannot be revalued. US GAAP Revaluation is not permitted. IFRS Revaluation to the fair value of intangible assets other than goodwill is an allowable alternative treatment: Because this requires reference to an active market for the specific type of intangible, it is relatively uncommon in practice. Increases in value should be credited to the account revaluation surplus. Revaluation surplus is an account that is included in accumulated OCI. Increases in value are not recorded in the revaluation surplus account if the increase reverses a loss that was previously expensed; that portion may be credited to an unrealized gain account which will flow through net income. Any decrease in value should be included as an unrealized loss in income unless it reverses the revaluation surplus relating to the same asset; that portion can be debited to revaluation surplus (OCI). Indefinite-lived intangible assets including goodwill must be reviewed annually for impairment and when impairment indicators exist. US GAAP Finite-lived intangibles are tested whenever impairment indicators exist. A review for impairment indicators for finite-lived intangible assets is performed whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. IFRS The existence of impairment indicators must be assessed annually for finite-lived assets. US GAAP An impaired asset must be written down and the writedown should be recorded in net income. IFRS Similar, although an exception exists where an intangible asset has been revalued and the impairment loss is reversing an accumulated revaluation surplus balance for that asset. In that case, the portion of impairment that is reversing a prior increase in valuation may be debited to revaluation surplus (thus decreasing accumulated OCI). A one-step process is used to determine whether to impair indefinite-lived assets other than goodwill. If Carrying Value exceeds Fair Value, impairment has occurred Impairment Loss = Carrying Value Fair Value Example The KCH&H Company (KCH&H) has a trademark that it expects to have an indefinite life. The carrying value of the trademark is $750,000. As of December 31, 2010, the fair value of the trademark was $600,000. The undiscounted summation of the future cash flows is $700,000. The costs to sell the trademark would be insignificant. What journal entry would KCH&H prepare to record an impairment of the trademark? US GAAP A two-step approach is used for determining impairment of finite-lived assets: 1. A recoverability test is performed first. The carrying amount of the asset is compared to the sum of the future undiscounted cash flows generated through use and eventual disposition. 2. If it is determined the asset is not recoverable, an impairment loss is calculated. IFRS A one-step approach is used to determine impairment and is the same calculation used to determine the amount of the loss as described for indefinite-lived intangible assets (excluding goodwill). Example The Corporate Protection Company (CPC) has a patent on new fingerprint security technology. The present value of future cash flows for this patent is $16 million. The sum of the undiscounted future cash flows is $21 million. CPC currently carries the patent at a value of $20 million. What journal entries would CPC prepare to record an impairment of the patent under US GAAP and under IFRS? US GAAP (continued on the following slide) A two-step approach is also used for determining impairment of goodwill similar to finite-lived assets; however, the recoverability test (step 1) is done at the reporting unit (RU) level, which is typically thought of as an operating segment or one step below an operating segment. The test compares carrying the amount of the RU (including goodwill) to the fair value of the RU. IFRS A one-step approach is used that requires an impairment loss to be calculated for goodwill at the CGU level. A CGU is defined in IAS 36.6 as ... the smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or group of assets. 1. A company owns a piece of equipment with a net cost of $30,000 (cost of $50,000 net of accumulated depreciation of $20,000). There are indicators that this equipment is impaired. The expected net future undiscounted cash flows are $31,000. The fair value of the equipment is $25,000 and selling costs are minimal. What is the impairment loss for the company using US GAAP? a. $0 b. $2,000 c. $5,000 d. None of the above. If Goodwill is found to be impaired, we must write it down with a journal entry similar to the following: Impairment loss (I/S) Goodwill (A) xxx xxx HP allocated a portion of goodwill from the Compaq acquisition to its Personal Computers segment Step #1: Testing for Impairment At December 31, 2011, the fair value of the Personal Computer segment (the business) is $7.5 billion (measured as the discounted PV of units cash flows) At December 31, 2011, the carrying value of the Personal Computers segment net assets (including goodwill) is $8 billion => Goodwill is impaired Step 2: Measuring the Amount of Impairment The carrying value of the Personal Computers reporting units goodwill is $2.0 billion Valuation of the individual assets and liabilities indicates that the fair value of net assets for Personal Computing is $6.75 billion. Therefore, implied fair value of goodwill is the fair value of the reporting unit, $7.5 billion less the fair value of the net assets ($6.75 billion = $0.75 billion) Comparing the $2.0 billion carrying value of goodwill to the $0.75 billion implied fair value of goodwill shows goodwill is impaired by $1.25 billion ($2.0 $0.75) HP must write down goodwill and take income statement impairment expense of $1.25 billion. Depending on materiality it is its own line item or other expense. US GAAP Reversal of impairment losses is prohibited for all intangible assets. IFRS Finite and indefinite-lived intangible assets (other than goodwill) must be reviewed annually for reversal indicators. If appropriate, a loss may be reversed up to the newly estimated recoverable amount, not to exceed the initial carrying amount adjusted for amortization. This amount is recorded in income. 1. Which of the following is NOT an appropriate description of the accounting treatment for impairment of long -lived assets, goodwill, and intangibles under US GAAP and IFRS? a. Both sets of standards require goodwill and intangible assets with indefinite lives to be reviewed at least annually for impairment, and more frequently if impairment indicators are present. b. Both IFRS and US GAAP require that an asset found to be impaired be written down and an impairment loss recognized. c. Reversal of impairment loss es for long-lived assets held and used is allowed under both sets of standards. d. Both IFRS and US GAAP prohibit reversal of impairment of goodwill. What do we mean when we say marked-to-market or items are measured at fair value? Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Exit price not an entry price Orderly transaction not a forced liquidation Market participants willing to transact, but not forced to transact Assessed item by item asset by asset, liability by liability 31 Business combinations Acquired assets and liabilities measured at FV Goodwill impairment testing FV reporting units Stock-based compensation FV common stock underlying stock options Non-controlling interests Mark-to-market investment securities Financial instruments 32 Fair value hierarchy prioritizes valuation inputs Lowest level of significant input determines level of FV measurement as a whole Level 1 Highest priority Unadjusted, quoted prices for identical assets or liabilities in active, accessible markets FV = Price * Quantity Level 1 inputs are more reliable, and therefore required if available Level 2 Inputs that are either directly or indirectly observable Quoted prices in inactive markets Observable prices of similar assets/liabilities Other observable data, including yield curves, credit risks Level 3 Unobservable inputs (e.g., a companys own data) Internal assumptions consistent with what market participants would use Requires significantly more disclosures 33 Level1 Level2 Equitysecuritiestradedon Derivativecontractsvalued anexchange usingmodelsand observableinputs Derivativecontractstradedon Governmentbonds anexchange Corporatebondsandloans AgencyMBS Level3 Complexderivatives Structuredproducts Privateequitysecurities MSRs Inputs to valuation techniques may be observable or unobservable: Observable inputs reflect assumptions market participants would use in pricing, which are developed based on market data obtained from sources independent of the reporting entity. Unobservable inputs reflect the reporting entitys own assumptions about the assumptions market participants would use in pricing, which are developed based on the best information available. 34 Enterprise value is the sum of claims of all the security-holders: debt holders, preferred shareholders, minority shareholders, and common equity holders. Equity value is the value directly attributable to the shareholders or owners of equity Net working capital Asset Base Fixed assets Other assets Market value of debt = Financing Market value of equity 35 Accounting guidance on valuation techniques to be used for initial and subsequent measurement - Three techniques: Cost approach Market approach Income approach Overview Companies assets less outstanding liabilities Benchmark to publicly available data on peer group companies Discount future earnings or cash flows Subset methodologies 1. Book value 1. Market multiples 1. Discounted cash flows 2. Replacement cost 2. Transactions (DCF) 2. Discounted earnings 3. Appraisal value 3. Residual income When appropriate? Liquidation Going concern Holding companies Forecasts not available Forecasts available Mark-to-market Suitable comparable sectors (banks, real estate) companies Going concern Non-constant growth Volatile markets Constant growth Cross check to DCF 36 Target owns the following assets: A parcel of land Proprietary state-of-the-art equipment within one of its distribution centers Questions: Which approaches would you expect to be used to estimate the fair value each asset above (i.e., market, income, or cost)? What are some of the key market inputs necessary to value each asset above? 37

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