# Ch11 - CHAPTER 11 AMORTIZATION IMPAIRMENT AND DISPOSITION...

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CHAPTER 11 AMORTIZATION, IMPAIRMENT AND DISPOSITION ASSIGNMENT CLASSIFICATION TABLE Topics Brief Exercises Exercises Problems Writing Assignments 1. Meaning and choice of methods. 1, 4 1, 2, 4, 5, 7 1, 2, 3, 4, 6 2. Calculation of amortization. 1, 2, 3, 4 2, 3, 4, 5, 6, 7, 8, 9, 14, 16, 17, 18, 19 1, 2, 3, 4, 5, 6, 7, 8, 11, 13, 14, 16 3. Amortization base. 5 2 1, 2, 3, 8, 13, 14, 16 4. Errors; changes in estimate. 8 13, 14, 16, 17, 18, 19 2, 5, 6, 10, 14 2, 5 5. Amortization of partial periods. 2, 3, 4 2, 5, 6, 7, 8, 9 1, 2, 3, 5, 6, 11, 13, 14 6. Composite method. 7 15 7. Impairment. 9, 10 20, 21, 22 11 5 8. Depletion. 6 10, 11, 12, 13 8, 9, 10 9. Dispositions. 11, 12 14, 15, 18, 23, 24 3, 6, 12, 14

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ASSIGNMENT CLASSIFICATION TABLE (CONTINUED) Topics Brief Exercises Exercises Problems Writing Assignments 10. Ratio analysis. 13 25 7 *1. Tax amortization (CCA).* 14 6, 26, 27 1, 2, 4, 15, 16 *This material is covered in an Appendix to the chapter.
ASSIGNMENT CHARACTERISTICS TABLE Item Description Level of Difficulty Time (minutes) E11-1 Choice of amortization method. Moderate 15-20 E11-2 Amortization calculations—SL, DDB. Simple 10-15 E11-3 Amortization calculations—SL, DDB. Simple 15-20 E11-4 Amortization—conceptual understanding. Moderate 20-25 E11-5 Amortization calculations— SL, DDB— partial periods. Simple 15-20 E11-6 Amortization calculations— four methods, partial periods. Simple 10-15 E11-7 Amortization calculations—five methods, partial periods. Moderate 20-30 E11-8 Amortization calculations— SL, DDB— partial periods. Moderate 25-35 E11-9 Amortization for fractional periods. Moderate 25-35 E11-10 Depletion calculations—timber. Simple 15-20 E11-11 Depletion calculations—oil. Simple 10-15 E11-12 Depletion calculations—timber. Simple 15-20 E11-13 Depletion calculations—mining, with revision of estimate. Moderate 15-20 E11-14 Amortization calculation-replacement, trade-in. Moderate 20-25 E11-15 Composite amortization. Simple 15-20 E11-16 Amortization – change in estimate. Simple 10-15 E11-17 Amortization calculation – addition, change in estimate. Simple 20-25 E11-18 Amortization – replacement, change in estimate. Simple 15-20 E11-19 Error analysis and amortization, SL and DDB. Moderate 20-25 E11-20 Impairment. Simple 10-15 E11-21 Impairment. Moderate 15-20 E11-22 Impairment. Moderate 20-25 E11-23 Entries for disposition of assets. Moderate 20-25 E11-24 Disposition of assets Simple 10-15 E11-25 Ratio analysis. Moderate 15-25 *E11-26 CCA calculations. Moderate 15-20 *E11-27 Book versus tax (CCA) amortization. Moderate 15-20

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ASSIGNMENT CHARACTERISTICS TABLE (CONTINUED) Item Description Level of Difficulty Time (minutes) P11-1 Calculation of cost and amortization for partial periods—SL, DDB, and CCA. Simple
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## This note was uploaded on 11/07/2010 for the course ACCT 1000 taught by Professor Curtis during the Spring '06 term at British Columbia Institute of Technology.

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Ch11 - CHAPTER 11 AMORTIZATION IMPAIRMENT AND DISPOSITION...

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