04-04-12Class22 EndCh11 begin Ch 16 dilutive secb

Modified accelerated cost recovery system

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Unformatted text preview: salvage value of zero. Chapter 18-53 LO 8 Describe income tax methods of depreciation. Modified Accelerated Cost Recovery System Tax Lives (Recovery Periods) Chapter 18-54 Illustration 11A-1 LO 8 Describe income tax methods of depreciation. Modified Accelerated Cost Recovery System Tax Depreciation Methods Illustration 11A-2 Chapter 18-55 LO 8 Describe income tax methods of depreciation. Modified Accelerated Cost Recovery System Illustration: Computer and peripheral equipment purchased by Denise Rode Company on January 1, 2009. Chapter 18-56 LO 8 Describe income tax methods of depreciation. Modified Accelerated Cost Recovery System: Note: Uses “half year” convention in 1st and last year. Illustration: Illustration 11A-3 Chapter 18-57 LO 8 Describe income tax methods of depreciation. Modified Accelerated Cost Recovery System Illustration: Using the rates from the MACRS depreciation rate schedule for a 5­year class of property, Rode computes depreciation as follows Illustration 11A-4 Illustration 11A-5 Chapter 18-58 LO 8 Describe income tax methods of depreciation. Modified Accelerated Cost Recovery System Additional Issues Optional straight­line method Tax versus book depreciation Chapter 18-59 LO 8 Describe income tax methods of depreciation. CHAPTER 16 16 DILUTIVE SECURITIES AND DILUTIVE EARNINGS PER SHARE EARNINGS Intermediate Accounting 13th Edition Kieso, Weygandt, and Warfield Chapter 18-60 Learning Objectives Learning Objectives 1. Describe the accounting for the issuance...
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This note was uploaded on 04/02/2013 for the course ACCT 415 at USC.

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