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.US.GAAP下减值不是和undiscounted 现金流对比吗? 为什么A选项是和expected future cash flow对比?expected future cash flow就是undiscounted现金流?
