Intermediate accounting ch11

11-1CHAPTER 11Depreciation, Impairments, and DepletionASSIGNMENT CLASSIFICATION TABLE (BY TOPIC)TopicsQuestionsBriefExercisesExercisesProblemsConceptsfor Analysis1.Depreciation methods;meaning of depreciation;choice of depreciationmethods.1, 2, 3, 4, 5,6, 14, 20,21, 22, 231, 2, 3, 4,5, 8, 14, 151, 2, 31, 2, 3, 4, 52.Computation of depre-ciation.7, 8, 9,10, 141, 2, 3, 41, 2, 3, 4,5, 6, 7, 10,14, 151, 2, 3, 4,11, 121, 2, 33.Depreciation base.658, 171, 2, 334.Errors; changes inestimate.13711, 12,13, 143, 435.Depreciation of partialperiods.153, 43, 4, 5,7, 151, 2, 3, 8,10, 116.Composite method.11, 126927.Impairment of value.16, 17,18, 19816, 17, 1898.Depletion.22, 23, 24,25, 26, 27919, 20, 21,22, 235, 6, 79.Ratio analysis.281024*10.Tax depreciation(MACRS).291125, 2612*This material is covered in an Appendix to the chapter.11-2ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE)Learning ObjectivesBriefExercisesExercisesProblems1.Explain the concept of depreciation.2.Identify the factors involved in the depreciationprocess.2, 3, 4, 5, 71, 2, 3, 4, 5, 6,7, 8, 9, 10, 11,12, 13, 14, 151, 2, 3,4, 8, 10,11, 123.Compare activity, straight-line and decreasing-charge methods of depreciation.2, 3, 4, 51, 2, 3, 4, 5, 6,7, 8, 9, 10, 11,12, 13, 14, 151, 2, 3, 4,5, 8, 10,11, 124.Explain special depreciation methods.1, 65.Explain the accounting issues related to assetimpairment.816, 17, 1896.Explain the accounting procedures fordepletion of natural resources.919, 20, 21,22, 235, 6, 77.Explain how to report and analyze property,plant, equipment, and natural resources.1024*8.Describe income tax methods of depreciation.1125, 261211-3ASSIGNMENT CHARACTERISTICS TABLEItemDescriptionLevel ofDifficultyTime(minutes)E11-1Depreciation computationsSL, SYD, DDB.Simple1520E11-2Depreciationconceptual understanding.Moderate2025E11-3Depreciation computationsSYD, DDBpartial periods.Simple1520E11-4Depreciation computationsfive methods.Simple1525E11-5Depreciation computationsfour methods.Simple2025E11-6Depreciation computationsfive methods, partialperiods.Moderate2535E11-7Different methods of depreciation.Simple2030E11-8Depreciation computationreplacement, nonmonetaryexchange.Moderate2025E11-9Composite depreciation.Simple1520E11-10Depreciation computations, SYD.Simple1015E11-11Depreciationchange in estimate.Simple1015E11-12Depreciation computationaddition, change in estimate.Simple2025E11-13Depreciationreplacement, change in estimate.Simple1520E11-14Error analysis and depreciation, SL and SYD.Moderate2025E11-15Depreciation for fractional periods.Moderate2535E11-16Impairment.Simple1015E11-17Impairment.Simple1520E11-18Impairment.Simple1520E11-19Depletion computationstimber.Simple1520E11-20Depletion computationsoil.Simple1015E11-21Depletion computationstimber.Simple1520E11-22Depletion computationsmining.Simple1520E11-23Depletion computationsminerals.Simple1520E11-24Ratio analysis.Ratio analysis.... View Full Document