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1、c09PlantAssetsNatureResourcesAndIntangibleAssets.inddPage4228/22/1112:40PMuser-F409/Users/user-F409/DesktopPlantAssets,NaturalResources,Chapter9andIntangibleAssetsFeatureStoryHowMuchforAnycompanythatreliesonequipmenttogeneraterevenuesmustmakeaRidetothedecisionsaboutwhatkindofequip
2、-Beach?menttobuy,howlongtokeepit,andhowvigorouslytomaintainit.Itsspringbreak.YourplanehasRent-A-Wreckhasdecidedtorentlanded,youve?nallyfoundyourbags,usedratherthannewcarsandtrucks.andyouredyingtohitthebeachbutItrentsthesevehiclesacrosstheUnited?rstyouneedavehicularunittogetStates,
3、Europe,andAsia.Whiletheyouthere.Asyouturnawayfrombig-nameagenciespushvehicleswithbaggageclaim,youseealongrowofthatnewcarsmell,Rent-A-Wreckrentalagencybooths.Manyarenamescompetesonprice.youarefamiliarwithHertz,Avis,andBudget.ButaboothatthefarendRent-A-Wrecksmessageissimple:catchesy
4、oureyeRent-A-Wreck.NowRentausedcarandsavesomecash.theresacompanymakingaclearItsnotamessagethatappealstostatement!everyone.Ifyoureamarketing?TheNavigatorLearningObjectivesScanLearningObjectivesAfterstudyingthischapter,youshouldbeableto:ReadFeatureStory1Describehowthecostprincipleap
5、pliestoplantassets.ReadPreview2Explaintheconceptofdepreciationandhowtocomputeit.ReadtextandanswerDOIT!p.4273Distinguishbetweenrevenueandcapitalexpenditures,p.433p.435p.438p.444andexplaintheentriesforeach.WorkComprehensiveDOIT!1p.4464Explainhowtoaccountforthedisposalofaplantasset.2
6、p.4475Computeperiodicdepletionofnaturalresources.ReviewSummaryofLearningObjectives6Explainthebasicissuesrelatedtoaccountingforintangibleassets.AnswerSelf-TestQuestions7Indicatehowplantassets,naturalresources,andintangibleCompleteAssignmentsassetsarereported.GotoWileyPLUSforpractic
7、eandtutorials?TheNavigatorReadALookatIFRSp.470422c09PlantAssetsNatureResourcesAndIntangibleAssets.inddPage4238/22/1112:40PMuser-F409/Users/user-F409/Desktopexecutivewantingtoimpressabigclient,youprobablydontname.Inordertogainafranchise,heorshemustmeetwanttopullupinaRent-A-Wreckcar
8、.Butifyouwanttoget?nancialandothe
