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TRACY · 2024年07月17日

为什么不需要计算2014年的折旧？从2012年1月1日至2014年12月31日

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NO.PZ2024011002000080

问题如下：

The following information is available concerning a new showroom a company built. Construction started on 1 January 2012 and the grand opening was on 1 January 2014:

Loan: Funds borrowed on 1 January 2012 and put to use immediately: €30 million

Interest rate on loan: 8%, payable annually

Repayment terms for loan: Balloon payment, due on 1 January 2017

Total construction costs incurred during 2012 and 2013: €38.5 million

Expected useful life of the showroom: 40 years

Expected residual value of the showroom: €5 million

Depreciation method: Straight line

The depreciation expense (in millions) for the showroom in 2014 is closest to:

选项：

A.€1.0175. B.€0.8375. C.€0.9575.

解释：

Because the asset is self-constructed, the costs of specifically identifiable interest during the construction period can be capitalized and included in the cost of the showroom.


为什么不需要计算2014年的折旧？从2012年1月1日至2014年12月31日，应该是3年啊，不是年底才计提折旧吗？

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1 个答案

lynn_品职助教 · 2024年07月18日

嗨，努力学习的PZer你好：


2014的折旧要算，2012和2013是建设期还没建好，不折旧的。


题目说了到2014年1月1日这个show room才会开业（ grand opening was on 1 January 2014:），那就是2014年之前到2012年1月1日之间，都是建设期间——建设期间的利息费用需要资本化计入固定资产的初始价值


2012到2014年有2年，所以计算两年的利息费用，加上建造费用38.5M，就是最后的固定资产的初始价值


有了固定资产初始价值，减去残值，除以使用年限——使用直线折旧法直接就可以计算每年的折旧（2014年全年的折旧也是同样的值）

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