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Krystal · 2023年10月08日

Depreciation taken through 2004 was (($22,000,000 - $4,000,000)

  1. CFA I
  2. FRA

NO.PZ2023020602000140

问题如下：

Assume U.S. GAAP applies unless otherwise noted. An analyst determined the following information concerning Franklin, InC’s stamping machine:


As of December 31, 2004, the stamping machine is expected to generate $1,500,000 per year for five more years and will then be sold for $1,000,000. The stamping machine is:

选项：

A.impaired because its carrying value exceeds expected future cash flows. B.impaired because expected salvage value has declined. C.Not impaired because annual expected revenue exceeds annual depreciation.

解释：

The carrying value of the stamping machine is its cost less accumulated depreciation. Depreciation taken through 2004 was (($22,000,000 - $4,000,000) / 12*7 =) $10,500,000 so carrying value is ($22,000,000 - $10,500,000 =) $11,500,000. Because the $11,500,000 carrying value is more than expected future cash flows of ((5*$1,500,000) + $1,000,000 =) $8,500,000, the stamping machine is impaired.

为啥乘以7啊

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lynn_品职助教 · 2023年10月09日

嗨，努力学习的PZer你好：


为啥乘以7啊


因为折旧从1998年1月开始到2004年12月，刚好是7年，累计折旧发生了7年，所以要乘以7.

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