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<s> | accounting | Accounting for Fixed Assets | [
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] | 0 | The extract provides a comprehensive overview of accounting for fixed assets, addressing theoretical foundations, principles set by authoritative bodies like the FASB, and practical application including policy creation and asset management. It is educational, aligns closely with financial standards, introduces key accounting concepts relevant to financial curricula, and offers insights suitable for financial students. However, the absence of quizzes or exercises with detailed solutions limits its utility in interactive learning or self-assessment, restricting its potential score. | 3 |
of time.
8
What Is Accounting for Fixed Assets?
Capitalization PolicyA minimum level of capitalization should be identified. Accountingrecords that cost more than the items are worth are not cost effective.Life Greater than One YearPolicy should emphasize that items with a life restricted to one accounting period should be expensed no matter what their cost.Self-Constructed AssetsAll costs of preparing assets for use should be capitalized; however,only directly attributable or traceable overhead costs should be included. General and administrative overhead costs should not be capitalized. If a company is not in the business of constructing assets,overhead costs are not likely to be increased by an individual construction project. Therefore, if those costs were capitalized, expenses inthe accounting period that the asset was being constructed would beimproperly reduced. Additionally, the initial development cost ofmaking a decision on which project to construct should not be included in capitalizable costs. Subsequent costs for a specific project,once the decision has been made, are capitalized.DepreciationThe idea of the relative permanence of assets that are “fixed” is questioned by SMA 4. The statement notes that periods of nonuse should beexcluded from the depreciation schedule: “Until these assets can be saidto have completely satisfied the purpose for which they are intended—normal or acceptable production capability—they are, for the time being, suspended accounting-wise in a sort of hiatus, not producing income, hence not triggering depreciation against which it is to be set.”SMA 4 was replaced in 1989 and 1990 by Statements 4J, Accountingfor Property, Plant, and Equipment, and 4L, Control of Property, Plant, andEquipment. These two documents were prepared from a research project published by the IMA Research Committee, reporting control andanalysis of property, plant, and equipment.In other documents the discussion of accounting for fixed or physical assets is limited to a chapter, or a few paragraphs in accountingtextbooks. No lengthy document has been published that brings all theconcepts of accounting for property, plant, and equipment together.
Need to Change
9
There are many articles on fixed assets in accounting magazinessuch as Strategic Finance, published by the Institute of ManagementAccountants (IMA) and the Journal of Accountancy, published by theAmerican Institute of Certified Public Accountants (AICPA). Mostof these articles discuss theoretical issues of inflation accounting anddepreciation.There are a number of accounting courses offered by such organizations as the IMA, AICPA, and the American Management Association,as well as by a number of accounting and appraisal firms. However,these courses are mostly directed toward the tax requirements of accounting for depreciation. Similarly, there are numerous off-the-shelfpersonal computer programs aimed at fixed asset accounting. Again, theprimary purpose is to fulfill tax requirements and generate depreciationentries. Only a few provide for comprehensive property records.NEED TO CHANGEIt has become obvious that management must change the manner inwhich they approach long-term tangible assets. The many productionfacilities built in the United States are wearing out. Government infrastructures of roads, sewers, sidewalks, and utilities are all sufferingfrom the concept of “put it in place and forget about it.”The need is to get the most use out of these tangible assets. Muchof the discussion having to do with inflation accounting for assets revolves around the problem that depreciation is not sufficient to coverthe replacement costs of assets. The high cost of replacements, thedwindling supply of capital available, and high interest rates all requirethat new management control systems be put into place. With adequatecontrol, management, and measurement of asset utilization, organizations can maximize the benefits from their investment in long-lived,tangible assets.
2What Is an Asset?
INTRODUCTIONAccording to the Financial Accounting Standards Board Concepts Statement 6, assets are “probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events.”The Institute of Management Accountants’ Accounting Glossary adds asecond definition as “any owned physical object (tangible) or right (intangible) having economic value to its owners; an item or source ofwealth with continuing benefits for future periods, expressed, for accounting purposes, in terms of its cost, or other value, such as currentreplacement cost. Future periods refers to the following year or years.”(SMA 2A)In its broadest sense, an asset is anything that will probably bringfuture economic benefit. In looking at assets, the focus will be on longlived tangible assets, sometimes referred to as fixed assets or property,plant, and equipment.Assets are classified into two categories: tangible and intangible.Tangible assets are assets that one can touch, hold, or feel. Typicallycalled fixed assets in accounting literature, tangible assets are the physical things that a business uses in the production of goods and services.They constitute the production facilities, buildings, equipment, and vehicles. These operational assets of a business include furniture, computers, and similar items not used up within a year. Intangible assetsare primarily financing items: stocks, bonds, mortgages, etc. These assets are outside the scope of this book.11
12
What Is an Asset?
Assets that are converted into cash during the normal productioncycle are current. Current physical assets are referred to as financial assets. These are physical assets such as raw materials, work-in-progressinventories, finished goods, and goods held for resale. Physical itemscan be financial assets, held in inventory, in one business, whereas inother businesses or applications they may be fixed assets. An exampleof such a financial asset would be real estate held in inventory by a realestate investment and sales organization or builder, which would be afixed asset for everyone else. Equipment manufacturers have financialassets in finished goods or inventory held for sale, as well as plant andequipment that will be sold to other businesses. The inventory is a financial asset; when sold for use in a production line it becomes a fixedasset to the purchaser.HISTORICAL COSTHistorically, asset accounting has not stimulated the interest of accountants and managers in the United States. Assets have been analyzed indepth in terms of alternatives and appropriateness of the investmentprior to purchase. However, once acquired and put in place, assets suchas buildings, furniture, production equipment, and motor vehicles aregiven little attention. Where management attention has been focused, ithas been in terms of return on investment and major tax benefits, suchas investment tax credits and accelerated depreciation expense allowedon tax returns. In fact, these government tax incentives to buy newequipment in order to stimulate the economy have influenced management to replace still-useful assets that have been depreciated on the taxrecords.But there is a new perspective emerging on the part of managersand accountants with respect to fixed assets. The high initial cost topurchase, as well as the high carrying costs of debt, require a rethinking of the management of fixed assets. Many of the same factors thatare bringing about just-in-time accounting philosophies and zerodefect quality control within the manufacturing process are also influencing managers’ perspectives on asset management. Zero defects andquality circles of employees are aimed to reduce the high cost of lessthan-perfect products and reflect today’s need for greater precision. Toaccomplish this higher quality production, it is necessary to have highquality production equipment. This requires preventative maintenance to keep closer tolerances and less downtime. Equipment that
Matching Principle
13
fails during a production run leads to extremely high cost when theline stops. Preventative maintenance is being regularly scheduled oneither an hours-of-use or calendar basis. This approach has begun toreplace the attitude of put it in, use it, if it breaks repair it; if it breakstoo many times, discard it and replace it.In addition to the requirements of modern processing, a new perspective on the need to manage assets—those things that you havesaved and paid for which will bring future benefits to the business—has come about as a result of the significant debt held by many businesses. The public’s attention has been caught by the high governmentdeficit, which must be financed by acquiring increasingly more debt.Large existing debt and the threat of higher interest rates on new debtdue to the lower financial ratings are causing many managers to reconsider how to manage the assets they already have. Getting the maximum future value out of existing buildings and production equipmenthas become a more important aspect of management.In addition to process requirements and debt concerns, the cost ofdisposal is also growing at an alarming rate. Replacing individual partsinstead of entire machines will reduce the production of refuse.In the past, accounting records of assets have been kept primarilyfor the purpose of establishing balance sheet amounts. The historicalcost of purchasing or constructing the physical asset is included in theaccounting property record. This amount, less depreciation, providesthe basis for a return on investment calculation, the division of net assets (original cost less book depreciation) by net income.MATCHING PRINCIPLEThe matching principle of accounting calls for the matching of costswith the accounting period those costs benefit. The purpose of the historical cost record is to ensure that the costs incurred in the purchase ofassets in a past accounting period will be spread over the future accounting periods that benefit.The costs recorded for each asset acquired include the purchaseprice and anything necessary to make it ready for production. All expenditures involved in the acquisition of an asset and getting it readyfor use are capitalized as part of original cost. Included are the invoiceprice for the asset, transportation charges, and installation costs, including any construction or changes to the building necessary to houseit. Other incidental costs are sales or use tax, duties on imported items,
14
What Is an Asset?
and testing and initial setup costs. The total costs of acquiring and putting the asset into actual production use should be capitalized. The usein production at a reasonable production rate (as opposed to limiteduse during testing) is also the point where capitalization stops on thenew asset and depreciation begins.The cost of an asset must be spread on a rational, systematic basisover the periods of its useful life. This limited accounting application ofhistorical cost records has led to many incorrect decisions regarding asset management. Recognizing this limitation, however, does not meanhistorical costs records are not necessary. Records must be establishedto provide information on location, maintenance history, and futureusefulness of assets. Today’s high costs of debt and the need to safeguard physical assets requires going beyond the matching principle increating property records.FIXED ASSETSHistorically, even the term that accountants use for the long-lived tangible assets of business, that is, fixed assets, expressed the opinion thatonce purchased it is fixed, long term, and does not require managementattention. In the last few years, the more common “property, plant, andequipment” has been used to describe the operational assets of a business. Managers have found it necessary to provide additional information about property, plant, and equipment and created records separatefrom the accounting property record. Additional information includescurrent market value for insurance and security purposes, and utilization and maintenance records.A single accounting record of tangible assets with normal accounting controls is far superior to multiple records. This integrated recordwith accounting controls has been made much simpler with the adventand widespread use of small computers. For example, recording maintenance expenses for large equipment items is now easy. In a motor vehicle fleet, actual maintenance costs can be recorded in the property recordof each vehicle. This allows review to ensure preventative maintenanceis scheduled and also to establish criteria for disposing of older motorvehicles when they are no longer economical to maintain. It then becomes possible to evaluate motor vehicles based on their entire maintenance record, rather than retiring vehicles based on age or mileage alone.What are assets fixed in? Are they fixed in time, space, or value?It is doubtful that they are fixed at all. IMA defines fixed assets as
Fixed Assets
15
“noncurrent, nonmonetary tangible assets used in normal operationsof a business.” See property, plant, and equipment in SMA 2A.Past practice has been to handle fixed assets as a “sunk cost,” apast cost which cannot now be reversed and, hence, should not enterinto current decisions.Differential cost is “the cost that is expected to be different if onecourse of action is adopted as compared with the costs of an alternativecourse of action; used in decision making. Contrast with sunk costs.”(SMA 2A)If it is a fixed cost, then it is also a sunk cost. Is it really an asset ifyou cannot sell it? If you cannot move it, modify it, or maintain it?Those are alternative actions; therefore, historical cost of property,plant, and equipment are differential costs, not sunk costs. The term“fixed” cost implies a sunk cost.This management treatment of fixed costs as sunk costs may encourage hostile takeovers using junk bonds. If the current managementand stockholders ignore the alternative uses of their long-term tangibleassets, an outsider may see a much greater short-term value. In a caselike this the current managers and owners are treating the fixed assetsas a sunk cost instead of a differential cost.Few assets are fixed in any way. Most are mobile, and will disappear if not accounted for or deteriorate if not maintained. Many increase in value just because of inflation. If they do not increase in value,their replacement cost certainly increases. Typically, insurance policiesrequire that coverage be at least 80 percent of replacement cost or recovery is limited to market value prior to the loss.Even the government is learning that their fixed asset theory forinfrastructure assets needs amendment. Roads, bridges, sewer plants,and buildings seem to be in need of replacement at the same time, because they were put in place and ignored. No plan was prepared tomanage them, to determine the best maintenance practice. Now theyare not assets, but sources of liability. While government has a limitedliability from suits due to personal injury resulting from impropermaintenance of roads, etc., businesses do not enjoy this limitation. Ifan employee or customer is injured by one of your bridges, roads, orother holdings, you are responsible for the costs. Is that driveway orparking lot really a fixed asset? Or one to be managed so it will not become a liability?It is difficult to imagine something that should be called a fixed asset. Assets are not fixed in any way—not in place, time, or future income
16
What Is an Asset?
or expense. The exception might be a work of art or historical treasure;however, even these items, if not protected, will deteriorate. In definingassets, therefore, we shall use the terms property, plant, and equipmentand avoid future use of the term fixed assets, which is in reality an obsolete term for property, plant, and equipment.PROPERTYProperty includes lands and improvements thereon. Land is not depreciated and its cost lasts in our theoretical business model forever. Thecost of land includes its acquisition cost—costs of appraising, recording, and obtaining title. It also includes the initial costs of makingchanges to it so that it can be used for the purpose intended. This costincludes removing old buildings, leveling, and perhaps cleaning upany toxic residue. When land is acquired together with buildings, thecost will be apportioned between the land and the buildings in proportion to their appraised value. If the acquisition plan contemplates theremoval of the buildings, then the total cost including removal is accounted for as cost of land. Any salvage value of the removed buildings, when disposed of, is deducted from the cost of the land.Toxic residue cleanup provides a particular problem in accountingfor land. If the extent of the toxic cleanup costs are known prior to purchase, it is assumed that the purchase price has been reduced accordingly. Then it is correct to include those cleanup costs in the cost of theland. However, where land is owned and toxic residues from past practice are discovered, the cleanup of these items provides no future value.Cleaning up these toxic wastes is similar to washing a rental car or limousine. You may not be able to generate any rental revenue without aclean and polished automobile, but it does not provide future value beyond that. Cleaning up toxic wastes makes the property usable; however, it does not provide future benefit: It can only restore the usefulnessof the property to its level of use prior to recognizing the toxic problem.Improvements that theoretically have an indefinite life are alsoadded to the cost of land. Grading, drainage, sewers, and utilities areexamples. These items are put in once and unless damaged by force ordisrupted by plans for new uses of the land, they do not require maintenance. Therefore, their life is assumed to be that of land forever in theaccepted business model.The proper treatment of property costs is an area that must bespelled out in the accounting manual for the firm so that all similar
Plant
17
transactions are handled in the same way. The manual should translatethese principles into specific accounting practices for the firm. For example, electric and gas utility installation to the meter or distributionpoint are usually a part of the land cost. Beyond this, location utilitiesand part of the individual building investment are to be included in theplant category.The acquisition of property may bring about other expenditureswhich should be added to its historical cost. Some of these are as follows:Contract priceReal estate broker commissionsLegal fees involved in the transactionCost of title guaranty insurance policiesCost of real estate surveysCost of an option that has been exercisedSpecial government assessmentsFees charged by government for changes in land use or zoningCost of removing buildingsCost of cancellation of unexpired leaseCost to move tenant if payable by purchaserPayment of past due taxes if payable by purchaserCost of easements or rights of wayAssessments for the construction of public improvementsDeduction of salvage value from buildings removed and soldToxic waste cleanupGrading land and providing drainagePlacing utilitiesPLANTThe term plant has its origin in manufacturing, where the plant is literally used to house the production equipment. This includes buildingsand other structures or improvements that have a limited life. Pavedparking lots and sprinkler systems, as well as recreational and landscaping improvements, are included. Also included in plant are fences,roads, and grading and excavation costs necessary to construction ofthe buildings. The distinction between property (land) and plant is the
What Is an Asset?
18
duration of usefulness. Improvements to the property that will have ameasurable or estimated life should be depreciated over that life. Therefore, they are charged to the plant account. If they are of indefinite life,they are treated as property.All expenditures directly related to the purchase or construction ofbuildings or other physical plant are included in plant cost. Land includes the cost of preparation of a construction site. All costs for a specific construction are included in the cost of the product.Some of the other expenditures that should be added to the capitalized cost of the asset acquired are as follows:Contract price or cost of constructionCost of grading and excavation for the specific buildingExpenses incurred in removing trees and other foliage for the specific buildingCosts of remodeling or altering a purchased building to make itready for useCosts for architect’s fees, plans, and other planning eventsCost of government fees and building permitsPayment of prior year taxes accrued on the building if payable bypurchaserOther costs such as security or temporary fencing, temporarybuildings used during construction, or other costs directly attributable to the construction or purchase of the specific buildingCapitalized interestEQUIPMENTEquipment includes the machinery, computers, office equipment, andall other long-lived items necessary for the operation of the business.These items require more managerial control because of their portability and general usefulness for other than the purpose intended whenacquired. They range in price from a minimum capitalization level tomany millions of dollars for complex production machinery. Because ofthe wide variety of requirements for different items of equipment, weshall discuss them in several categories, including:ToolsBuilding systems (heating, cooling, elevators)
Equipment
19
Irrigation equipmentFurniture and office equipmentComputersPrinting pressesAutomobilesTractorsTrucksTrailersAircraftLivestockFurniture and Office EquipmentFurniture and office fixtures are long-lived assets needed to run a business. In the service industries, except for buildings, these will be themajor tangible assets of the business. The establishment of a reasonableminimum capitalization level has to be weighed against the other factors of managing this class of equipment. Office desks and chairs thatare personally used by one manager will receive the attention necessaryto safeguard and ensure proper maintenance as required. Many companies establish a $5,000 minimum capitalization level for these items.However, telephone equipment purchased may become obsolete or require significant maintenance after a short period of time. Also, officecopiers, fax machines, and computers have a need for greater management and future planning. It is important that these items not all havea requirement for replacement in the same future year. Inclusion in theproperty record, which subjects such items to the controls provided inthat system, may in fact reduce the dollar value at which it is desirableto maintain capitalization. These items should be included in a detailedpolicy and outlined in the handbook on asset capitalization or its chapter in the accounting policy manual of the business.When the decision is made to capitalize a particular item ofequipment, all costs involved in putting it into a condition ready for useshould be included in the asset value.Some of the costs that may be incurred are:Contract priceCommissions paid
What Is an Asset?
20
Legal fees and other contract costsCost of title guaranty insurance policiesCost of transferring titleFreight, handling, and storage costsSales or use tax and other taxes or fees assessedCosts of preparation of the space for installation (foundations, special walls, removal of windows)Use of cranes or other means of installationInstallation chargesCost of testing and preparation for useCosts of reconditioning used equipment purchasedDEFINING ASSETSAssets are not always easily defined. For example, a Berkeley, California,producer of “baby” vegetables for New York City upscale restaurantscould not function without the regular and dependable inexpensive airshuttle of the crop each morning. The New York restaurants pay a premium for the product, but it must be picked that morning and deliveredto New York City by noon for serving in restaurants that evening. Is thetransportation link from San Francisco airport to New York an asset of thisBerkeley producer? From an accounting sense, it is not; however, it continues to deliver future benefits to the company. Without that transportation link being available, there would be no business; but it would beimpossible to establish any value to that transportation link without a sale.If the business were to be sold, it is likely to command as an operating business more than the value of its individual components. Thisadditional value will be included on the purchaser’s balance sheet asgoodwill. Much of that goodwill can be a result of an existing workingtransportation system from the producer’s garden to the upscalerestaurants.Goodwill is an intangible asset. Accounting recognizes it only because there has been an actual payment for it. It must be recognizedsomehow as its usefulness is used up over future periods. The assetexists whether it is recognized in the book of accounts as goodwill ornot. However, this emphasizes the accounting concept of recognizingasset value in accounting systems for the purpose of measuring the decrease in its future usefulness in relationship to its original cost. In this
Defining Assets
21
case, it is not a problem in defining the asset, but in establishing theasset’s value.There are other difficulties in defining an asset. In industries whereinvestment in property, plant, and equipment is low in comparison toreturn on products, there has been no need to closely manage the investment in assets. Examples are restaurants where investment is limited to leasehold improvements. The concern of restaurant managers iskeeping their lease and labor costs down. The investment in fixed assets required to run a substantial restaurant is small in comparison toits gross sales.The investment in leasehold improvements for a restaurant manytimes are sunk costs. They have value only to the end of the lease. It mayalso be desirable for marketing purposes to substantially alter themprior to the end of their useful life. Here the value is easily establishedbased on what they cost to install. However, they might not be providing future benefits and therefore require replacement before their costshave been recognized.A different management problem exists when investment in capital items is large relative to the cost of production or when there are fewother opportunities to use the assets for different purposes. Examplesare oil refineries and pharmaceutical laboratories. Once the refinery ordrug production facilities are constructed, they are not readily usablefor any other purpose. There is also little opportunity to make decisionsrelative to alternative use of these assets. A grocery store location couldbe altered to become a restaurant or a hardware store, but an oil refinery would cost more to dismantle than it originally cost to construct.These cases raise the question of the value of alternative uses. Theaccounting principle of recognizing decline in service value throughdepreciation takes this into account in the concept of salvage value. Salvage value is the value which the asset has at the end of its useful life.The oil refinery would have a negative salvage value and current discussion is aiming at requiring recognition of the cost of its dismantlingand toxic cleanup in depreciation expense.This entire area has been clouded by the tax considerations. TheInternal Revenue Service (IRS) will not allow the recognition for taxpurposes, but that is not justification for failing to recognize this negative salvage value in the accounting process and definition of assets.However, this is not really a definition of asset problem. It is evidenceto support investigation into the recognition of the liability as it is being created. Problems of contamination be it by petroleum products or
22
What Is an Asset?
nuclear waste must be included in the discussion and recognized in accounting for liabilities, not in the establishment of an assets definitionor value.
GOVERNMENT ACCOUNTINGThe Government Accounting Standards Board (GASB) specifies thegenerally accepted accounting principles applicable to government accounting. Prior to GASB establishment in 1984, current period cash accounting was the standard in government accounting. Early on, thenew GASB established that full accrual accounting and reporting wasto become the new standard. Considerable opposition came from government accountants and their professional organizations, and therules outlined in GASB 11 were postponed until further notice.The GASB then turned its attention to record keeping and disclosure requirements through government-wide financial statements. Discussed in more detail in Chapter 10, financial records of governmentproperty, plant, and equipment must be maintained at historical cost,less depreciation.The comment phase of the new GASB statements brought considerable argument that groups of infrastructure such as roads, sewer systems (including pipes), and works of art were more like land—they didnot depreciate as long as they were maintained to provide the functionthey were designed and built for. In answer to these comments, governments were allowed to adopt a modified accounting approach fornetworks or systems of infrastructure assets.A separate category of infrastructure fixed assets defined as “immovable and of value only to the government unit,” was acknowledged.Disclosure of historical cost must be made of infrastructure assets in thegovernment-wide financials; however, depreciation is not necessary ifspecific requirements are met:• The government must make a commitment to maintain thesenetworks and systems to a level specified in writing by thegovernment unit.• A property record system must be created to demonstrate thatthe assets are indeed being kept at the specified level.• Regular periodic assessments of the condition of the assetsmust occur.
Government Accounting
23
Failure to maintain these assets in the condition specified requires thegovernment entity to begin depreciation on a prospective basis.The alternative is to reduce the specified condition level. This maycause problems for auditors and local governments in the future. Theauthor’s closest town has the distinction of being identified as havingthe poorest maintained road system in the San Francisco Bay area. Arapidly growing telecommunications industry in the area has broughttraffic congestion and a need to build more and wider roads. The disclosure brought about by the assessment requires the city council toconsider the alternatives of creating new lanes or repairing the existingroads. They do not have money to do both. As can be seen here, the pastgovernment practice of building, expensing in the current period, andforgetting about them must now be addressed.If the above conditions are met, the government need not recognize and report depreciation on the financial statements. The logic isthat items such as sidewalks, roads, etc., are a value only to the government unit and cannot be readily sold or converted into cash andwould not be subject to easy loss or destruction. These types of assetsmay be kept in a general fixed asset account group (GFAAG). This is anauxiliary record maintained at historical costs. Failure to keep a property record for assets has lead to poor management of these assets. Lossof asset value and use result from inadequate maintenance and generalneglect. Therefore, the current trend in government accounting as wellas nonprofit accounting is to adopt good property records practicessimilar to those developed for business. Although a growing number ofgovernment and nonprofit managers are choosing to adopt the samepractices and principles as outlined throughout this book, they are onlyrequired to include fixed assets on the government-wide financialstatements.Government accounting practice has been to buy an asset, chargeit to the current period, and use it up. No thought to managing that asset, or to depreciating it over its future useful periods was given. A lackof management of these assets is now bringing them all to maturity atthe same time. This has produced an infrastructure that has been inadequately maintained and, of necessity, must continue long beyond itsuseful life because no thought or planning has been given for replacements.For a business, an asset is an item that will provide future benefits.It has an estimated life beyond one year and some minimum value. Thisdefinition also holds true in government and nonprofit accounting. In
24
What Is an Asset?
government accounting, however, assets are not capitalized and depreciated in the accounting records except in enterprise funds. They arecharged in full against the general fund as an expense when acquired.These assets are then listed in the general fixed assets account group atoriginal cost, or fair market value at time of donation, to the government entity. No depreciation is charged on assets or in the general fixedasset account group. The general fund is not affected by assets except inthe period acquired.USER FEESA change in philosophy is developing that all government servicesshould not be paid for on the basis of generalized taxes paid by all citizens. Instead, user fees should provide for many of the specific services.To deliver an adequate basis for establishing fees that cover the cost ofservices, governments must be able to determine the cost of the assetsused in the period in which the fee is to be assessed. Examples of suchfees are building inspection, charges for copying government reports,and special roadwork repair to accommodate a specific project. Costbased pricing systems need to recognize depreciation of governmentowned assets. Such considerations are leading government managersto change past practices and move to accrual accounting. How do youdetermine that sewer rates are covering expenses if costs of the systemassets are not included in the cost calculations?NOT-FOR-PROFIT ACCOUNTINGMany nonprofit organizations do not require formal audited financialstatements. As a result, informal, less-than-adequate bookkeepingsystems are used. Those that receive funds from the U.S. government,including most private schools, hospitals, long-term care facilities,and many social services organizations, are required to have auditedstatements.Many nonprofit organizations receive grants and other donations of assets. These donated assets must be placed on the books atcurrent market price or recognized at a reasonable value. Techniquesfor establishing this value are outlined in Chapter 7. There should beno differences in accounting for and managing assets in a nonprofitorganization and a business. The same generally accepted accounting principles apply.
Not-for-Profit Accounting
25
From a practical point of view, this causes some problems. Consider the example of a small farmer’s marketing association. The association promotes the on-farm sales of their members by printing anddistributing a map of the county with the location and description ofeach farm. The association holds a farm fair each year to generate thefunds to run the organization and membership dues provide the rest ofthe income.The assets of the association are the map and its trademarkedname, cash, supplies, and equipment used to operate the fair. Foodstands, the electrical distribution system, and signs are examples of theassociation’s assets. For personal property tax purposes, the assets arevalued at $16,500; however, no value is carried on the books. As withgovernmental fund accounting, these items were expensed as purchased. Others were constructed by members with donated labor andmaterial. Is there any benefit to the board of directors to have a property record of these items? Is there a need to show the depreciation expense in subsequent years’ reports?Establishing controls to ensure that these assets do not disappearis important. The association does not have a dedicated office or placeof business where these assets are stored. Unless a property record ismaintained, the best memory of members is all they have. The fairequipment is only used once a year and is stored at a member’s farmthe rest of the time. It can easily be lost if the storing member moves ortransfers it to another member without record. The part-time staff donot have equipment storage and maintenance as a specific duty. Thefair manager, of course, has an interest in knowing where these assetsare, their state of repair, and their future usefulness. The elected boardof directors must know the future life expectancy to plan for the equipment’s replacement.There is a need then to define physical assets in these nonprofit organizations as they would be defined in a business.
3Classifications of AssetTransactions
INTRODUCTIONWhen a business event occurs that affects the physical assets of the company, it must be recorded in the books of account. This is | accounting | Accounting for Fixed Assets | [
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297,
278,
3438,
310,
278,
1049,
29889,
2398,
29892,
988,
2982,
338,
15205,
322,
304,
27375,
10995,
1041,
515,
4940,
6944,
526,
10943,
29892,
278,
5941,
786,
310,
1438,
4452,
8128,
694,
5434,
995,
29889,
29907,
14044,
292,
701,
1438,
304,
27375,
471,
2167,
338,
2788,
304,
471,
2790,
263,
364,
13703,
1559,
470,
2485,
681,
457,
29889,
887,
1122,
451,
367,
2221,
304,
5706,
738,
364,
13703,
337,
9947,
1728,
1274,
14044,
322,
1248,
3276,
3345,
5249,
29892,
541,
372,
947,
451,
3867,
5434,
995,
8724,
393,
29889,
315,
14044,
292,
701,
304,
27375,
471,
2167,
3732,
278,
2875,
502,
519,
29936,
3138,
29892,
372,
947,
451,
3867,
5434,
14169,
29901,
739,
508,
871,
17749,
278,
5407,
2264,
974,
278,
2875,
304,
967,
3233,
310,
671,
7536,
304,
5936,
5281,
278,
304,
27375,
1108,
29889,
1888,
16123,
4110,
393,
17237,
1711,
505,
385,
297,
25476,
568,
2834,
526,
884,
23959,
304,
278,
3438,
310,
2982,
29889,
1632,
9382,
29892,
270,
6038,
482,
29892,
409,
17538,
29892,
322,
3667,
1907,
526,
19057,
29889,
4525,
4452,
526,
1925,
297,
2748,
322,
6521,
5625,
4063,
491,
4889,
470,
2218,
14214,
491,
13900,
363,
716,
3913,
310,
278,
2982,
29892,
896,
437,
451,
1996,
25413,
29889,
7857,
29892,
1009,
2834,
338,
12023,
304,
367,
393,
310,
2982,
22296,
297,
278,
16044,
287,
5381,
1904,
29889,
1576,
1571,
14502,
310,
2875,
21544,
338,
385,
4038,
393,
1818,
3008,
13111,
839,
714,
297,
278,
3633,
292,
12219,
363,
278,
9226,
577,
393,
599,
2788,
13,
3247,
424,
13,
29896,
29955,
13,
3286,
7387,
526,
16459,
297,
278,
1021,
982,
29889,
450,
12219,
881,
1301,
5066,
621,
968,
18671,
964,
2702,
3633,
292,
23274,
363,
278,
9226,
29889,
1152,
1342,
29892,
12646,
322,
10489,
19725,
11161,
304,
278,
11134,
470,
4978,
3149,
526,
5491,
263,
760,
310,
278,
2982,
3438,
29889,
18502,
898,
445,
29892,
4423,
3667,
1907,
392,
760,
310,
278,
5375,
5214,
13258,
358,
526,
304,
367,
5134,
297,
278,
24389,
7663,
29889,
1576,
1274,
23493,
310,
2875,
1122,
6963,
1048,
916,
1518,
355,
277,
1973,
4716,
881,
367,
2715,
304,
967,
15839,
3438,
29889,
3834,
310,
1438,
526,
408,
4477,
29901,
21263,
8666,
21713,
19989,
2545,
3946,
844,
6847,
22988,
284,
1238,
267,
9701,
297,
278,
10804,
25733,
310,
3611,
1410,
279,
424,
29891,
1663,
18541,
24833,
25733,
310,
1855,
19989,
26946,
952,
25733,
310,
385,
2984,
393,
756,
1063,
11382,
3368,
24780,
5874,
24809,
1860,
8263,
267,
20139,
491,
5874,
363,
3620,
297,
2982,
671,
470,
503,
28259,
25733,
310,
11077,
13814,
25733,
310,
508,
22603,
310,
443,
4548,
2859,
454,
559,
25733,
304,
4337,
3006,
424,
565,
5146,
519,
491,
10596,
29440,
15467,
358,
310,
4940,
2861,
8818,
267,
565,
5146,
519,
491,
10596,
29440,
25733,
310,
2240,
4110,
470,
10462,
310,
982,
7900,
404,
1860,
363,
278,
7632,
310,
970,
28473,
29928,
6085,
428,
310,
24754,
482,
995,
515,
13814,
6206,
322,
5239,
1762,
27375,
19863,
5941,
786,
3338,
9382,
2982,
322,
13138,
270,
6038,
482,
29925,
433,
3277,
3667,
1907,
7390,
13566,
1576,
1840,
8024,
756,
967,
3978,
297,
12012,
3864,
29892,
988,
278,
8024,
338,
22830,
1304,
304,
3699,
278,
5802,
21083,
29889,
910,
7805,
13814,
392,
916,
12286,
470,
28473,
393,
505,
263,
9078,
2834,
29889,
349,
10511,
6378,
292,
14568,
322,
7689,
682,
1358,
6757,
29892,
408,
1532,
408,
28709,
1288,
322,
2982,
1557,
21430,
28473,
29892,
526,
5134,
29889,
3115,
5134,
297,
8024,
526,
285,
2063,
29892,
307,
7925,
29892,
322,
4656,
292,
322,
5566,
485,
362,
21544,
5181,
304,
7632,
310,
1552,
13814,
29889,
450,
21578,
1546,
2875,
313,
1049,
29897,
322,
8024,
338,
278,
13,
5618,
1317,
385,
1094,
842,
29973,
13,
29896,
29947,
13,
19708,
310,
5407,
2264,
29889,
1954,
16123,
4110,
304,
278,
2875,
393,
674,
505,
626,
29872,
294,
21115,
470,
15899,
2834,
881,
367,
1401,
4361,
630,
975,
393,
2834,
29889,
7857,
29892,
896,
526,
20139,
304,
278,
8024,
3633,
29889,
960,
896,
526,
310,
297,
25476,
568,
2834,
29892,
19562,
526,
14914,
408,
2875,
29889,
3596,
1518,
355,
277,
1973,
4153,
4475,
304,
278,
20590,
470,
7632,
310,
4282,
886,
470,
916,
9128,
8024,
526,
5134,
297,
8024,
3438,
29889,
3172,
7805,
278,
3438,
310,
10223,
362,
310,
263,
7632,
3268,
29889,
2178,
21544,
363,
263,
2702,
7632,
526,
5134,
297,
278,
3438,
310,
278,
3234,
29889,
9526,
310,
278,
916,
1518,
355,
277,
1973,
393,
881,
367,
2715,
304,
278,
7483,
1891,
3438,
310,
278,
24342,
16692,
526,
408,
4477,
29901,
21263,
8666,
470,
3438,
310,
7632,
25733,
310,
4656,
292,
322,
5566,
485,
362,
363,
278,
2702,
5214,
9544,
11259,
297,
2764,
1127,
297,
11077,
10697,
322,
916,
900,
29875,
482,
363,
278,
2702,
5214,
25733,
29879,
310,
1083,
397,
14067,
470,
10551,
292,
263,
20848,
5214,
304,
1207,
372,
2040,
363,
671,
25733,
29879,
363,
6956,
30010,
29879,
1238,
267,
29892,
13900,
29892,
322,
916,
18987,
4959,
25733,
310,
5874,
1238,
267,
322,
5214,
3635,
1169,
15467,
358,
310,
7536,
1629,
8818,
267,
1035,
582,
287,
373,
278,
5214,
565,
5146,
519,
491,
29886,
2458,
29440,
16107,
21544,
1316,
408,
6993,
470,
13201,
285,
16750,
29892,
13201,
4282,
886,
1304,
2645,
7632,
29892,
470,
916,
21544,
4153,
1098,
1091,
9246,
304,
278,
7632,
470,
20590,
310,
278,
2702,
5214,
12415,
2410,
1891,
4066,
28879,
3120,
13427,
3919,
6108,
666,
358,
7805,
278,
7672,
262,
708,
29892,
23226,
29892,
8034,
21083,
29892,
322,
497,
916,
1472,
29899,
29880,
2347,
4452,
5181,
363,
278,
5858,
310,
278,
5381,
29889,
1349,
968,
4452,
1996,
901,
8455,
616,
2761,
1363,
310,
1009,
2011,
3097,
322,
2498,
5407,
2264,
363,
916,
1135,
278,
6437,
9146,
746,
562,
5958,
29889,
2688,
3464,
297,
8666,
515,
263,
9212,
7483,
2133,
3233,
6454,
1384,
14746,
310,
17208,
363,
4280,
5802,
7672,
262,
708,
29889,
7311,
310,
1552,
9377,
12875,
310,
11780,
363,
1422,
4452,
310,
21083,
29892,
281,
12094,
497,
5353,
963,
297,
3196,
13997,
29892,
3704,
29901,
24183,
8893,
292,
6757,
313,
354,
1218,
29892,
12528,
292,
29892,
11858,
4097,
29897,
13,
6108,
666,
358,
13,
29896,
29929,
13,
29902,
29878,
8966,
362,
21083,
29943,
595,
17252,
322,
8034,
21083,
20606,
414,
11816,
292,
3965,
267,
28451,
711,
5475,
29911,
1461,
943,
29911,
582,
4684,
5323,
22058,
29909,
12664,
29931,
440,
342,
1698,
29943,
595,
17252,
322,
11367,
11243,
666,
358,
29943,
595,
17252,
322,
8034,
5713,
486,
1973,
526,
1472,
29899,
29880,
2347,
21608,
4312,
304,
1065,
263,
5381,
29889,
512,
278,
2669,
6397,
2722,
29892,
5174,
363,
13814,
29892,
1438,
674,
367,
278,
21355,
18806,
1821,
21608,
310,
278,
5381,
29889,
450,
25012,
310,
263,
15590,
1195,
12539,
7483,
2133,
3233,
756,
304,
367,
591,
25398,
2750,
278,
916,
13879,
310,
767,
6751,
445,
770,
310,
21083,
29889,
11367,
553,
2039,
322,
521,
7121,
393,
598,
22345,
1304,
491,
697,
8455,
674,
7150,
278,
8570,
5181,
517,
9437,
24024,
538,
322,
9801,
1571,
25413,
408,
3734,
29889,
9267,
14582,
10127,
263,
395,
29945,
29892,
29900,
29900,
29900,
9212,
7483,
2133,
3233,
363,
1438,
4452,
29889,
17245,
29892,
4382,
6710,
21083,
20848,
1122,
4953,
704,
2170,
371,
470,
1996,
7282,
25413,
1156,
263,
3273,
3785,
310,
931,
29889,
3115,
29892,
8034,
9708,
4285,
29892,
285,
1165,
14884,
29892,
322,
23226,
505,
263,
817,
363,
7621,
10643,
322,
5434,
18987,
29889,
739,
338,
4100,
393,
1438,
4452,
451,
599,
505,
29874,
11809,
363,
16920,
297,
278,
1021,
5434,
1629,
29889,
512,
10085,
297,
278,
6799,
2407,
29892,
607,
17800,
1316,
4452,
304,
278,
11761,
4944,
297,
5747,
1788,
29892,
1122,
297,
2114,
10032,
278,
11232,
279,
995,
472,
607,
372,
338,
553,
27797,
517,
7344,
7483,
2133,
29889,
4525,
4452,
881,
367,
5134,
297,
263,
13173,
22197,
322,
714,
21354,
297,
278,
1361,
2909,
373,
24342,
7483,
2133,
470,
967,
16385,
297,
278,
3633,
292,
8898,
12219,
310,
278,
5381,
29889,
10401,
278,
10608,
338,
1754,
304,
7483,
675,
263,
3153,
2944,
310,
1686,
666,
358,
29892,
599,
21544,
9701,
297,
10594,
372,
964,
263,
4195,
7960,
363,
3913,
29882,
483,
367,
5134,
297,
278,
24342,
995,
29889,
9526,
310,
278,
21544,
393,
1122,
367,
297,
2764,
1127,
526,
29901,
21263,
8666,
5261,
6847,
12530,
13,
5618,
1317,
385,
1094,
842,
29973,
13,
29906,
29900,
13,
22988,
284,
1238,
267,
322,
916,
8078,
21544,
25733,
310,
3611,
1410,
279,
424,
29891,
1663,
18541,
24833,
25733,
310,
6782,
5393,
3611,
23923,
523,
29892,
11415,
29892,
322,
8635,
21544,
29903,
2122,
470,
671,
8818,
322,
916,
8818,
267,
470,
1238,
267,
1223,
11517,
25733,
29879,
310,
10223,
362,
310,
278,
2913,
363,
11161,
313,
11940,
800,
29892,
4266,
14603,
29892,
28744,
310,
5417,
29897,
11403,
310,
274,
661,
267,
470,
916,
2794,
310,
11161,
23271,
362,
21090,
25733,
310,
6724,
322,
10223,
362,
363,
671,
25733,
29879,
310,
337,
16122,
292,
1304,
21083,
20848,
24405,
1177,
4214,
3339,
1660,
9375,
2887,
7224,
526,
451,
2337,
5948,
3342,
29889,
1152,
1342,
29892,
263,
2292,
27279,
29892,
8046,
29892,
5498,
2265,
310,
1346,
29890,
10798,
30024,
18655,
1849,
363,
1570,
3088,
4412,
24081,
29883,
744,
27144,
1557,
483,
451,
740,
1728,
278,
4943,
322,
8839,
519,
297,
4548,
6270,
4799,
845,
4774,
280,
310,
278,
274,
1336,
1269,
7250,
29889,
450,
1570,
3088,
12374,
1934,
5146,
263,
5188,
1974,
363,
278,
3234,
29892,
541,
372,
1818,
367,
18691,
393,
7250,
322,
20115,
517,
1570,
3088,
4412,
491,
694,
265,
363,
16330,
297,
12374,
1934,
393,
11005,
29889,
1317,
278,
27882,
362,
1544,
515,
3087,
8970,
4799,
637,
304,
1570,
3088,
385,
24342,
310,
445,
17104,
27279,
14297,
29973,
3645,
385,
3633,
292,
4060,
29892,
372,
338,
451,
29936,
3138,
29892,
372,
18172,
304,
12021,
5434,
23633,
304,
278,
5001,
29889,
13932,
393,
8608,
362,
1544,
1641,
3625,
29892,
727,
723,
367,
694,
5381,
29936,
541,
372,
723,
10005,
27338,
304,
10127,
738,
995,
304,
393,
8608,
362,
1544,
1728,
263,
14686,
29889,
3644,
278,
5381,
892,
304,
367,
5239,
29892,
372,
338,
5517,
304,
1899,
408,
385,
13598,
5381,
901,
1135,
278,
995,
310,
967,
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7117,
29889,
910,
1202,
3245,
995,
674,
367,
5134,
373,
278,
10596,
29440,
30010,
29879,
17346,
9869,
408,
16773,
14043,
29889,
18927,
310,
393,
1781,
14043,
508,
367,
263,
1121,
310,
385,
5923,
1985,
27882,
362,
1788,
515,
278,
14297,
30010,
29879,
16423,
304,
278,
24081,
1052,
261,
22837,
1934,
29889,
18420,
14043,
338,
385,
938,
574,
1821,
24342,
29889,
16535,
292,
5936,
7093,
372,
871,
1363,
727,
756,
1063,
385,
3935,
19179,
363,
372,
29889,
739,
1818,
367,
14831,
5372,
3525,
408,
967,
5407,
2264,
338,
1304,
701,
975,
5434,
23704,
29889,
450,
24342,
9933,
3692,
372,
338,
14831,
297,
278,
3143,
310,
15303,
408,
1781,
14043,
470,
1333,
29889,
2398,
29892,
445,
19310,
7093,
278,
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] | 1 | The extract covers a range of important topics in financial accounting, focusing especially on assets management, depreciation, and governmental and not-for-profit accounting practices. It appears to be designed to cater to financial students and practitioners, offering comprehensive insights into the management and accounting of fixed assets. The text is coherent, presenting elements that align closely with financial standards and curricula, such as capitalization policy, depreciation methodologies, and the treatment of fixed assets in different accounting contexts. It does not, however, include quizzes or practice exercises, but it compensates with detailed explanations and discussions. While the content is beneficial and relevant, the lack of interactive learning tools might slightly limit its educational value in a teaching setting. | 4 |
"done by classifying and coding the transaction.Classification of a transaction is defined asThe ide(...TRUNCATED) | accounting | Accounting for Fixed Assets | [2309,491,770,9215,322,14137,278,10804,29889,2385,2450,310,263,10804,338,3342,408,1576,29769,310,126(...TRUNCATED) | [1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1(...TRUNCATED) | [0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0(...TRUNCATED) | 2 | "The extract provided offers a highly detailed and comprehensive look into asset transaction classif(...TRUNCATED) | 4 |
"access during that period.Remember also that loss is not always due to theft; it may occur inthe no(...TRUNCATED) | accounting | Accounting for Fixed Assets | [2130,2645,393,3785,29889,7301,1096,884,393,6410,338,451,2337,2861,304,278,615,29936,372,1122,6403,9(...TRUNCATED) | [1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1(...TRUNCATED) | [0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0(...TRUNCATED) | 4 | "The extract rigorously discusses procedures and policies for managing and accounting for tangible p(...TRUNCATED) | 5 |
"ant should be aware of the replacement cost prior to establishing the insurance coverage. At the ti(...TRUNCATED) | accounting | Accounting for Fixed Assets | [424,881,367,9543,310,278,16920,3438,7536,304,10127,292,278,1663,18541,23746,29889,2180,278,931,310,(...TRUNCATED) | [1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1(...TRUNCATED) | [0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0(...TRUNCATED) | 5 | "The extract presents a comprehensive, detailed exposition of financial concepts particularly focuse(...TRUNCATED) | 4 |
"group in 1984. The Financial AccountingFoundation (FAF) is the financing organization for both the (...TRUNCATED) | accounting | Accounting for Fixed Assets | [2318,297,29871,29896,29929,29947,29946,29889,450,4231,273,1455,16535,292,28077,313,4519,29943,29897(...TRUNCATED) | [1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1(...TRUNCATED) | [0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0(...TRUNCATED) | 7 | "The extract clearly delivers significant educational value in understanding the financial standards(...TRUNCATED) | 4 |
"A number of those aircraft are still operatingin small countries today. An aircraft frequently live(...TRUNCATED) | accounting | Accounting for Fixed Assets | [319,1353,310,1906,15780,526,1603,13598,262,2319,10916,9826,29889,530,15780,13672,12080,8724,967,244(...TRUNCATED) | [1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1(...TRUNCATED) | [0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0(...TRUNCATED) | 9 | "The extract covers detailed topics relevant to financial students, including asset management, depr(...TRUNCATED) | 4 |
<|end|> | accounting | Accounting for Fixed Assets | [
32007
] | [
1
] | [
1
] | 10 | "The extract appears to provide a comprehensive overview of financial, particularly asset management(...TRUNCATED) | 3 |
"<s> 17e\nINTERMEDIATEACCOUNTING\nEarl K. Stice, PhDBrigham Young UniversityJames D. Stice, PhDBrigh(...TRUNCATED) | accounting | Intermediate Accounting, Seventeenth Edition | [1,29871,29896,29955,29872,13,23845,2303,4571,3040,2477,18736,4214,13,29923,279,29880,476,29889,624,(...TRUNCATED) | [1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1(...TRUNCATED) | [1,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0(...TRUNCATED) | 0 | "The extract from 'Intermediate Accounting, 17e' provides a comprehensive educational resource for f(...TRUNCATED) | 5 |
"rate on the professorinstead of hurrying to copy down information. Available electronically on the (...TRUNCATED) | accounting | Intermediate Accounting, Seventeenth Edition | [10492,373,278,12251,2611,1479,310,12166,719,292,304,3509,1623,2472,29889,7740,3106,11966,1711,373,2(...TRUNCATED) | [1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1(...TRUNCATED) | [0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0(...TRUNCATED) | 1 | "The extract showcases comprehensive and coherent content, directly relevant to financial students. (...TRUNCATED) | 4 |
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