Acct 4420 Chapter 13 new

Acct 4420 Chapter 13 new - Acct4420 Chapter13AuditofLong

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Acct 4420 Chapter 13 Audit of Long- Lived Assets and Related  Expenses
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Chapter 13  Audit of Long-Lived Assets  and                       Related Expenses Chapter 13 page 2 Exhibit 13.1 Fixed Assets: Account Interrelationships Beginning Balance Additions Disposals Write-Offs Equipment Ending Balance Beginning Balance Depreciation Disposals Write-Offs Accumulated Depreciation Ending Balance Depreciation Depreciation Expense Ending Balance Loss Gain Gain or Loss on Disposal Ending Balance Ending Balance
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Chapter 13 page 3 non-current assets, with a physical substance, and used in the operations of the business Typically, the beginning balance is known from the prior year audit so the focus is on current-year changes Additions Dispositions
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Chapter 13 page 4 Special Considerations: Capitalization of Expenses Leases Asset Impairment Deferred Income Taxes
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Acct 4420 Chapter 13 new - Acct4420 Chapter13AuditofLong

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