文档介绍：固定资产丶自然资源丶无形资产
固定资产、自然资源、无形资产
Plant assets are tangible resources that are used in the operations of a business and are not intended for sale to customers3>.
Plant assets are subdivided into four classes:
1 Land 土地
2 Land improvements 土地附着物
3 Buildings 建筑物
4 Equipment 设备
PLANT ASSETS 固定资产
Plant assets are recorded at cost in accordance with the cost principle.
Cost consists of all expenditures necessary to acquire the asset and make it ready for its intended use.
These costs include purchase price, freight costs, and installation costs.
Expenditures that are not necessary should be recorded as expenses, losses, or other assets.
DETERMINING THE COST OF PLANT ASSETS
Invoice
Cost is measured by the cash paid in a cash transaction or by the cash equivalent price when non-cash assets are used in payment.
The cash equivalent price is equal to the fair market value市场公允价值 of the asset given up or the fair market value of the asset received, whichever is more clearly determinable.
MEASUREMENT OF PLANT ASSET COST固定资产成本的计量
The cost of Land includes:
1 )cash purchase price
2 )closing costs such as title and attorney’s fees
3 )real estate brokers’ commissions
4 )accrued property taxes and other on the land assumed by the purchaser.
All necessary costs incurred in making land ready for its intended use are debited to the Land account.
LAND
Sometimes purchased land has a building on it that must be removed to make the site suitable for construction of a new building. In this case, all demolition and removal costs less any proceeds from salvaged materials are chargeable to the Land account
The cost of land improvements includes all expenditures necessary to make the improvements ready for their intended use such as:
1 parking lots, paving
2 fencing, and
3 lighting.
LAND IMPROVEMENTS
The cost of buildings includes all necessary expenditures relating to the purchase or construction of a building.
When a building is purchased, such costs in