直线法在租赁期内的分配

发布时间：2016-04-29 14:14

Ans(D):在第一种情况下使用IAS 17。这是规定,为了承租人,租赁公司和适当的会计政策披露,适用于有关财务和经营租赁。会计的直线折旧方法的项目将是使用和项目确定的转售价值。使用这些预先确定的数量,直线折旧使用下列公式:(项目的价格转售价值的物品)/年项目使用的数量。折旧使用这种方法有一些缺点,但也有好处。
一致性和控制直线折旧公式没有任何变量超出公司的控制。优化(修正的加速成本回收的制度),美国国税局的恢复期有说你公司的特定属性。
国税局的方针下,汽车被分配一个为期五年的复苏时期,办公家具被赋予一个七年恢复期。与汽车的标准里程速度变化相比,每年直线折旧是为数不多在你的控制下你的公司可以使用的所有因素公式是一致的的方法。

折旧是一个相对容易理解的公式,它也很容易占领你的书。每年的折旧价值是相同的;你不需要图新率当国税局发布更改。如果你超过美国国税局对于一个给定的最大允许折旧唯一一次你可能不得不改变你的号码。直线折旧公式没有任何变量，是您公司的控制之外。MACRS（修正的加速成本回收制度），，国税局已经在贵公司的具体属性的恢复期说。

Ans(D):- In the first case IAS 17 is used.It is to prescribe, for lessees and lessors, the appropriate accounting policies and disclosures to apply in relation to Finance and operating leases. The Straight-line depreciation is a method of accounting where the number of years the item is going to be used and the re-sale value of the item are determined. Using these predetermined amounts, straight-line depreciation uses the following formula: (price of the item - re-sale value of the item)/number of years the item is used. There are some drawbacks to using this method of depreciation, but there are also benefits.

Consistency and Control一致性和控制

The straight-line depreciation formula does not have any variables that are outside of your company's control.MACRS (modified accelerated cost recovery system), the IRS has a say in the recovery period of your company's specific property.

Under IRS guidelines, cars are assigned a five-year recovery period, and office furniture is assigned a seven-year recovery period. Unlike the standard mileage rate for an automobile, which changes each year, straight-line depreciation is one of the few methods of depreciation your company can use where all of the factors in the formula are consistent and in your control.
EaseStraight-line depreciation is a relatively easy formula to understand, and it is also easy to account for in your books. The depreciation value is the same each year; you do not have to figure a new rate as you do when the IRS publishes changes to the stay. The only time you may have to alter your numbers is if you exceed the IRS maximum allowable depreciation for a given year.

Salvage (Re-sale) Value
Straight-line depreciation predetermines re-sale value. After an asset is used for five years, it is usually still worth something. Straight-line depreciation accounts for that and provides a more accurate depiction of the asset's true worth. This is especially true for cars, which usually have a salvage value. If the asset does not have a salvage value, a 0 can be entered in the formula in place of the re-sale value, and the straight-line method can still be used.

The disadvantages of Straight Line Depreciation are:-

When additions are made to asset calculation are required for each asset having a different here it assumes the asset will estimated life time.
It does not take into account the cost by way of interest on the money invested.
Actual depreciation wear and tear of the machine downtime in the later years is likely to be more than the earlier years which is not recognized by this method.
Sum of Digits method is an accelerated depreciation method,where it assumes the asset will lose the majority of its value in the first few years of its useful life.It is based on purchase price,salvage value and years of usefulness. To calculate depreciation with this method, find the depreciation fraction, which is the asset's total years of life still left divided by the sum of all the years. For example, if the asset's life is 5 years, divide the years still left by the following sum: 1+2+3+4+5. The general formula for the sum of the year is 1+2+3+4+...+n, where n is the asset's total life. Once you have the value of the fraction for each year, multiply it by the difference between the cost of the asset and its salvage value. The result you get each year is the depreciation for that year.

Disadvantages of using Sum of Year Digits Method:
Sum-of-yearsa

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