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Intermediate Accounting, Chapter 22

Intermediate Accounting, Chapter 22 -...

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!"#$%&$’()#$ +,,-."#("/ 01#2 3’(#(-" 456 78 38 9($:-; <8 <8 =$6/)"’#; >8 78 =)%?([email protected]’ A 1BBC !"#$%&’ )) #!!*+,%-,. !"#,.&/ #,0 &’’*’ #,#12/-/ %’+&34#1/& 5!6789:;<=> #[email protected] ,6B 09?8AC:;C67 D 08 E2)"/$ (" ),,-."#("/ $:#(&)#$8 > 18 3%%-%: (" ?(")",()@ :#)#$&$"#:8 D F8 +’-G#(-" -? ) "$H G%(",([email protected]$8 > I8 J$#%-:G$,#(K$ )[email protected](,)#(-" -? ),,-."#("/ G%(",([email protected]$8 D L8 J$G-%#("/ ,.&[email protected])#(K$ $??$,# -? ,2)"/$ (" G%(",([email protected]$8 > M8 7(:,@-:.%$ %$N.(%$&$"#: ?-% ) ,2)"/$ (" G%(",([email protected]$8 > C8 !"’(%$,# $??$,# -? )" ),,-."#("/ ,2)"/$8 > O8 J$#%-:G$,#(K$ )[email protected](,)#(-" (&G%),#(,)@(#68 D P8 J$G-%#("/ ,2)"/$: (" ),,-."#("/ $:#(&)#$:8 > 0B8 E2)"/$ (" G%(",([email protected]$ K:8 ,2)"/$ (" $:#(&)#$8 D 008 +,,-."#("/ ?-% ,2)"/$ (" ’$G%$,()#(-" &$#2-’8 D 018 +,,-."#("/ ?-% ,2)"/$ (" %$G-%#("/ $"#(#($:8 > 0F8 3Q)&[email protected]$ -? ) ,2)"/$ (" %$G-%#("/ $"#(#($:8 D 0I8 +,,-."#("/ $%%-% K:8 ,2)"/$ (" $:#(&)#$8 > 0L8 +,,-."#("/ ?-% ,-%%$,#(-": -? $%%-%:8 > 0M8 R$H G%(",([email protected]$ ,%$)#$’ 56 D+ST :#)"’)%’8 D 0C8 T)@)",$ :2$$# $%%-%:8 D 0O8 7$?("(#(-" -? ,-."#$%5)@)",("/ $%%-%:8 > 0P8 +,,-."#("/ ?-% ,-."#$%5)@)",("/ $%%-%:8 > 1B8 E-%%$,#("/ $"#%($: ?-% "-",-."#$%5)@)",("/ $%%-%:8 D+1%-$1& !"*-!& 5!6789:;<=> #[email protected] ,6B 09?8AC:;C67 5 108 +,,-."#("/ ,2)"/$: )"’ ,-":(:#$",6 ,-",$G#8 5 118 !’$"#(?6 ,2)"/$: (" ),,-."#("/ G%(",([email protected]$8 , 1F8 !’$"#(?6 ) "-"U%$#%-:G$,#(K$ ,2)"/$8 1I8 !’$"#(?6 ) ,2)"/$ (" ),,-."#("/ G%(",([email protected]$8 ) 1L8 3"#%6 #- %$,-%’ ) ,2)"/$ (" ’$G%$,()#(-" &$#2-’:8 , 1M8 7(:,@-:.%$: %$N.(%$’ ?-% ) ,2)"/$ (" ’$G%$,()#(-" &$#2-’:8 , 1C8 E2)"/$ ?%-& G$%,$"#)/$U-?U,-&[email protected]$#(-" #- ,-&[email protected]$#$’U,-"#%),#:8 1O8 7(:,@-:.%$: %$N.(%$’ ?-% ) ,2)"/$ ?%-& V!DW #- D!DW8 5 1P8 E2)"/$ ?%-& D!DW #- V!DW8 , FB8 E2)"/$ (" ),,-."#("/ $:#(&)#$8 ) F08 E2)"/$ (" ),,-."#("/ $:#(&)#$8 5 F18 !’$"#(?6 ) ,2)"/$ (" ),,-."#("/ $:#(&)#$8 5 FF8 E2)"/$ (" ),,-."#("/ $:#(&)#$8 , FI8 !’$"#(?6 ) ,2)"/$ (" ),,-."#("/ $:#(&)#$8 FL8 !’$"#(?6 ) ,2)"/$ (" %$G-%#("/ $"#(#68 , FM8 J$#%-),#(K$ %$G-%#("/ ) ,2)"/$ (" %$G-%#("/ $"#(#68 , FC8 !’$"#(?6 ) ,-%%$,#(-" -? )" $%%-%8 5 FO8 !’$"#(?(,)#(-" -? ,-."#$%5)@)",("/ $%%-%:8
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%9?; E=7F G6A -7;9AH9IC=;9 #886<7;C7JK %@9>G;L &IC;C67 D+1%-$1& !"*-!& 5!6789:;<=> M867;BN #[email protected] ,6B 09?8AC:;C67 , FP8 !&G),# -? ?)(@.%$ #- %$,-%’ G.%,2):$ )"’ ,-."# $"’("/ ("K$"#-%68 , IB8 !&G),# -? ?)(@.%$ #- %$,-%’ G.%,2):$ )"’ ,-."# $"’("/ ("K$"#-%68 D+1%-$1& !"*-!& 5!6H:<;=;C67=> #[email protected] ,6B 09?8AC:;C67 5 I08 E)@,[email protected])#$ $??$,# -? ) ,2)"/$ (" ’$G%$,()#(-" &$#2-’8 5 I18 E)@,[email protected])#$ $??$,# -? ) ,2)"/$ (" ’$G%$,()#(-" &$#2-’8 , IF8 E)@,[email protected])#$ "$# (",-&$ H(#2 ,2)"/$ (" ),,-."#("/ G%(",([email protected]$ H(#2 #)Q $??$,#:8 II8 E)@,[email protected])#$ $??$,# -? ),,-."#("/ ,2)"/$8 ) IL8 E)@,[email protected])#$ ’$G%$,()#(-" $QG$":$ )?#$% ,2)"/$ (" ),,-."#("/ G%(",([email protected]$8 IM8 E)@,[email protected])#$ ,.&[email protected])#(K$ $??$,# -? ) ,2)"/$ -" %$#)("$’ $)%"("/:8 5 IC8 E)@,[email protected])#$ $??$,# -? ) ,2)"/$ -" %$#)("$’ $)%"("/:8 , IO8 E-&G.#$ ’$G%$,()#(-" $QG$":$ )?#$% ) ,2)"/$ (" ’$G%$,()#(-" &$#2-’:8 5 IP8 E)@,[email protected])#$ ,.&[email protected])#(K$ $??$,# -? ) ,2)"/$ (" ("K$"#-%6 &$#2-’:8 , LB8 E)@,[email protected])#$ "$# (",-&$ )?#$% ) ,2)"/$ #- V!DW &$#2-’8 ) L08 E)@,[email protected])#$ "$# (",-&$ H(#2 ,2)"/$ ?%-& D!DW #- V!DW8 5 L18 E)@,[email protected])#$ ’$G%$,()#(-" )?#$% ) ,2)"/$ (" $:#(&)#$8 ) LF8 E)@,[email protected])#$ "$# (",-&$ H(#2 ,2)"/$ (" )" ),,-."#("/ $:#(&)#$8 ) LI8 7$#$%&("$ ’$G%$,()#(-" $QG$":$ )?#$% ) ,2)"/$ (" $:#(&)#$’ @(?$8 ) LL8 E-&G.#$ $??$,# -? $%%-%: -" (",-&$ 5$?-%$ #)Q$:8 , LM8 E-&G.#$ $??$,# -? $%%-%: -" %$#)("$’ $)%"("/:8 LC8 E)@,[email protected])#$ $??$,# -? $%%-%: -" "$# (",-&$8 , LO8 E)@,[email protected])#$ $??$,# -? $%%-%: -" H-%X("/ ,)G(#)@8 , LP8 E)@,[email protected])#$ $??$,# -? $%%-%: -" %$#)("$’ $)%"("/:8 ) MB8 3??$,# -? $%%-%: -" (",-&$ )"’ %$#)("$’ $)%"("/:8 ) M08 E)@,[email protected])#$ $??$,# -? $%%-%: -" "$# (",-&$8 5 M18 E)@,[email protected])#$ $??$,# -? $%%-%: -" %$#)("$’ $)%"("/:8 , MF8 E)@,[email protected])#$ $??$,# -? $%%-%: -" H-%X("/ ,)G(#)@8 MI8 7$#$%&("$ ,.&[email protected])#(K$ $??$,# -? $%%-% -" (",-&$ :#)#$&$"#8 , ML8 7$#$%&("$ #2$ ."’$%:#)#$&$"# -? %$#)("$’ $)%"("/:8 ) MM8 E)@,[email protected])#$ $??$,# -? $%%-% -" "$# (",-&$8 , MC8 E-&G.#$ $??$,# -? $%%-% -" %$#)("$’ $)%"("/:8 D+1%-$1& !"*-!& 5!$# #I=:;9I #[email protected] ,6B 09?8AC:;C67 5 MO8 !’$"#(?6 ) ,2)"/$ (" ),,-."#("/ G%(",([email protected]$8 , MP8 E.&[email protected])#(K$ $??$,# -? ) ,2)"/$ ?%-& H$(/2#$’U)K$%)/$ #- V!DW8 ) CB8 J$G-%#("/ ) ,2)"/$ #- D!DW ?%-& V!DW8 ) C08 T)@)",$ -? ),,.&[email protected])#$’ ’$G%$,()#(-" )?#$% ) ,2)"/$ (" $:#(&)#$8 5 C18 7$#$%&("$ ,)%%6("/ K)@.$ -? ) G)#$"# H(#2 ) ,2)"/$ (" $:#(&)#$8 CF8 J$G-%#("/ %-6)@#6 (",-&$ H2$" )&-."# %$)@(Y$’ ’(??$%: ?%-& $:#(&)#$8 5 CI8 7$G%$,()#(-" $QG$":$ #- 5$ %$,-%’$’ [email protected]@-H("/ )" $%%-%8 , CL8 !&G),# -? ?)(@.%$ #- ),,%.$ (":.%)",$ ,-:#:8 ) CM8 J$#)("$’ $)%"("/: 5)@)",$ H(#2 &[email protected]#([email protected]$ $%%-%:8 &O&’!-/&/ )) 3 )
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