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VD - CD2.PPEs (Student)
VD - CD2.PPEs (Student)
31/12/2018
depreciation charge 10 Dr depreciation expense
CA 90 Cr accumulated Depreciation
SOFP 31/12/2018
PPEs 90
intitual cost 100
dep (10)
PPEs (NET) 90
31/12/2019
depreciation charge 10 Dr depreciation expense
CA 80 Cr accumulated Depreciation
SOFP 31/12/2019
PPEs 80
intitual cost 100
dep (20)
PPEs (NET) 80
Á TRỊ THANH LÝ ƯỚC TÍNH =0, TGSD LÀ 10 NĂM. KỲ KẾ TOÁN LÀ NĂM, KẾT THÚC VÀO 31/12. MÔ HÌNH ĐÁNH
10 depreciation charge 10
10 CA 90
FV 95
upward (FV>CA) 5
NET METHOD ("NETTING", ELIMINATE METHOD): PPEs- BUILDING
1) Eliminate acc depre
Dr acc dep
2) increase in PES
Dr office building (PPEs)
PPEs (NET)
GROSS METHOD (PROPORTIONATE METHOD)
COST
ACCUMUALTED DEPR
CARRYING AMOUNT
COST
ACCUMUALTED DEPR
CARRYING AMOUNT
DISPOSAL:
ÀO 31/12. MÔ HÌNH ĐÁNH GIÁ LẠI.
100
100
Dr depreciation expense 10
Cr accumulated Depreciation
10
Cr office building 10
5
Cr revaluation surplus (OCI) 5
95
BEFORE %
100 111%
10 0.111111111111111
90 100%
dr OFFICE BUIDING (PPEs)
Cr ACC depr
Cr Revaluation Surplus (OCI)
10.5555555555556
Cr office building 10.5555555555556
Cr office building
BEFORE %
TÌNH HUỐNG BỔ SUNG
10
AFTER DIFF
105.556 5.555556
10.5556 0.555556
95 5
5.55556
0.555556
Surplus (OCI) 5