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Chapter 9 Property Acquisition and Cost Recovery  Copyright   © 2010 by The McGraw-Hill Companies, Inc. All rights reserved. McGraw-Hill/Irwin
Learning Objectives ,[object Object],[object Object],[object Object],9-
Cost Recovery ,[object Object],[object Object],[object Object],9-
[object Object],[object Object],[object Object],[object Object],Cost Recovery 9-
Cost Recovery ,[object Object],[object Object],[object Object],[object Object],9-
Basis Example ,[object Object],[object Object],[object Object],9-
Basis Example (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],9-
Cost Recovery 9-
Depreciation  ,[object Object],[object Object],[object Object],9-
Depreciation ,[object Object],[object Object],[object Object],[object Object],[object Object],9-
Depreciation ,[object Object],[object Object],[object Object],9-
Depreciation ,[object Object],[object Object],[object Object],[object Object],[object Object],9-
Depreciation ,[object Object],[object Object],[object Object],9-
Depreciation 9-
Depreciation 9-
Depreciation ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],9-
Depreciation ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],9-
Depreciation ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],9-
Depreciation  9-
Depreciation 9-
Depreciation 9-
Depreciation Example ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],9- Asset Cost Date placed in service Di-Cut Machine $3,500 February 2 (1 st  Qtr.) Computer $1,200 October 25 (4 th  Qtr.)
Depreciation Example ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],9- Asset Cost Date placed in service Recovery Period Computer $1,200 February 2 (1 st  Qtr.) 5 Years Di-Cut Machine $3,500 October 25 (4 th  Qtr.) 7 Years
Problems  (see solutions manual) ,[object Object]
Depreciation ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],9-
Problems  (see solutions manual) ,[object Object]
Depreciation ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],9-
Depreciation ,[object Object],[object Object],9-
REAL PROPERTY: Depreciation Example ,[object Object],[object Object],[object Object],[object Object],[object Object],9-
Depreciation 9-
Problems  (see solutions manual) ,[object Object]
Amortization ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],9-
Amortization ,[object Object],[object Object],[object Object],[object Object],[object Object],9-
Amortization ,[object Object],[object Object],[object Object],9-
Amortization ,[object Object],[object Object],[object Object],[object Object],[object Object],9-
To Do… ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

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Chap009