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Unformatted text preview: CHAPTER 11 Depreciation and Depletion ASSIGNMENT CLASSIFICATION TABLE Topics Questions Brief Exercises Exercises Problems Cases 1. Depreciation methods; meaning of depreciation; choice of depreciation methods. 1, 2, 3, 4, 5, 6, 14, 21, 22, 23 1, 2, 3, 4, 5, 8, 14, 15 1, 2, 3, 4, 1, 2, 3, 4 2. Computation of depre ciation. 7, 8, 9, 10, 14 1, 2, 3, 4 1, 2, 3, 4, 5, 7, 10, 14, 15 1, 2, 3, 4, 5, 11, 12, 13 1, 2, 3 3. Depreciation base. 6 5 8, 17 1, 2, 3, 4 3 4. Errors; changes in estimate. 13 7 11, 12, 13, 14 4, 5 3 5. Depreciation of partial periods. 15 3, 4 3, 4, 5, 7, 15 1, 2, 3, 4, 9, 11, 12 6. Composite method. 11, 12 6 9 2 7. Impairment of value. 16, 17, 18, 19 8 16, 17, 18 10 8. Depletion. 22, 23, 24, 25, 26, 27 9 19, 20, 21, 22, 23 6, 7, 8 9. Ratio analysis. 28 10 24 *10. Tax depreciation (MACRS). 29 11 25, 26 13 *This material is covered in an Appendix to the chapter. 111 1.1 ASSIGNMENT CHARACTERISTICS TABLE 112 It e m Description Level of Diffic ulty Time (minu tes) E 111 Depreciation computations—SL, SYD, DDB. Simpl e 1520 E 112 Depreciation—conceptual understanding. Moder ate 2025 E 113 Depreciation computations—SYD, DDB—partial periods. Simpl e 1520 E 114 Depreciation computations—five methods. Simpl e 1525 E 115 Depreciation computations—four methods. Simpl e 2025 E 116 Depreciation computations—fair methods, determine unknowns. Moder ate 2535 E 117 Depreciation computations—five methods, partial periods. Simpl e 2030 E 118 Depreciation computation—replacement, nonmonetary exchange. Moder ate 2025 E 119 Composite depreciation. Simpl e 1520 E 11 10 Depreciation—SYD. Simpl e 1015 E 11 11 Depreciation—change in estimate. Simpl e 1015 E 11 12 Depreciation computation—addition, change in estimate. Simpl e 2025 E 11 13 Depreciation—replacement, change in estimate. Simpl e 1520 E 11 14 Error analysis and depreciation, SL and SYD. Moder ate 2025 113 E 11 15 Depreciation for fractional periods. Moder ate 2535 E 11 16 Impairment. Simpl e 1015 E 11 17 Impairment. Simpl e 1520 E 11 18 Impairment. Simpl e 1520 E 11 19 Depletion computations—timber. Simpl e 1520 E 11 20 Depletion computations—oil. Simpl e 1015 E 11 21 Depletion computations—timber. Simpl e 1520 E 11 22 Depletion computations—mining. Simpl e 1520 E 11 23 Depletion computations—minerals. Simpl e 1520 E 11 24 Ratio analysis. Moder ate 1520 *E 11 25 Book versus tax (MACRS) depreciation. Moder ate 2025 *E 11 26 Book versus tax (MACRS) depreciation. Moder ate 1520 P 111 Depreciation for partial periods—SL, SYD, and DDB. Simpl e 2530 114 P 112 Depreciation for partial periods—SL, Act., SYD, and DDB....
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This note was uploaded on 06/01/2008 for the course ACC 305 taught by Professor Gal during the Spring '08 term at Rutgers.
 Spring '08
 Gal
 Depreciation

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