老师好, 对有处置时的FCinv 有几个问题:
1) 在有处置时,可不可以记 given Net PP&E 时, FCinv = Net PP&E ending - Net P&E beginning + 当期depreciation- gain on sale 然后gain on sale = proceeds - BV ending
2) given gross PP&E 时, FCinv = gross PP&E ending - gross PP&E beginning + 处置BV beginning -(处置BV ending + gain on sale) ?
3) BV beginning 与 BV ending 之间的关系是否是
BV ending = BV beginning - Accumulated depreciation
谢谢。