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USCPA 過去問 Fixed asset

これ、この問題、どのExpenseも同じような性質を持っているから、やるなら全額足すか、全額引くのどっちかだとは何となく想像つくけど。。

 

Dell Printing Co. icurred the following costs for one of its printing presses:

Purchase of collating and stapling attachment $84,000
Installation of attachment 36,000
Replacement parts for overhaul of press 26,000
Labor and overhead in connection with overhaul 14,000

The overhaul resulted in a significant increase in production. Neither the attachment nor the overhaul increased the estimated useful life of the press. What amount of the above costs should be capitalized?

  • $0
  • $ 84,000
  • $120,000
  • $160,000

 

解説で、先生は、これらの工事は全て、increse estimated useful life だから、Future economic benefit が発生するので、全額Capitalizeできるそうです。

 

が、これ、Neitherって書いてない?

否定系だから、Future economic benefitにならないんじゃないの?Expenseになるんじゃないの?って不思議。

 

 

 資産計上できる、固定資産に関する費用は基本的に、Future economic benefitが伴うかどうかで判断する模様です。

A building suffered uninsured water and related damage. The damaged portion of the building was refurbished with upgraded materials. The cost and related accumulated depreciation of the damaged portion are identifiable. To account for these events, the owner should
  • Capitalize the cost of refurbishing and record a loss in the current period equal to the carrying amount of the damaged portion of the building
  • Capitalize the cost of refurbishing by adding the cost to the carrying amount of the building
  • Record a loss in the current period equal to the cost of refurbishing and continue to depreciate the original cost of the building
  • Record a loss in the current period equal to the sum of the cost of refurbishing and the carrying amount of the damaged portion of the building

 

Refurbishingに関しては、ビルの一部となるわけだし、future economic benefitも間違いなく発生する。

被害を受けた部分については、損失として認識する。