Session 13 - Handout

Session 13 - Handout - Fall 2010 Professor Keating Session...

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Unformatted text preview: Fall 2010 Professor Keating Session #13 AC 611: Financial Accounting Problems I Elizabeth K. Keating, 2010 Session #13 Pg. 2 Amortization, Depreciation & Depletion AC 611: Financial Accounting Problems I Elizabeth K. Keating, 2010 Session #13 Pg. 3 Depreciation Expense and Net Book Value AC 611: Financial Accounting Problems I Elizabeth K. Keating, 2010 Session #13 Pg. 4 Examples of GAAP Compliant DepnMethods AC 611: Financial Accounting Problems I Straight-line Depreciation: Units of Production: Elizabeth K. Keating, 2010 Session #13 Pg. 5 Example (cont.) AC 611: Financial Accounting Problems I Sum of the Years Digits: Declining Balance: Elizabeth K. Keating, 2010 Session #13 Pg. 6 Example (cont.) AC 611: Financial Accounting Problems I Sum of the Years Digits: Declining Balance: Elizabeth K. Keating, 2010 Session #13 Pg. 7 Partial Year Conventions AC 611: Financial Accounting Problems I year convention is frequent Easy for straight-line method, More difficult in accelerated...
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Session 13 - Handout - Fall 2010 Professor Keating Session...

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