Introduction 3 IV. The Coca-Cola Company History 4 V. Property, Plant, and Equipment 5 VI. Disposition and Exchanges of Property, Plant, and Equipment 5 VII. Impairment of Intangible Assets/Goodwill 6 VIII. Depreciation Method
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Chapter 7 Plant Assets & Intangibles Short Exercises (5 min.) S 7-1 |1. |Property and Equipment, at Cost | | | | |Millions | | |Aircraft………………………………………………… |$ 2,392
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Balance Sheet | December 31, 20XX | Assets | Current assets | | | | Cash | | | | Less: Cash restricted for plant expansion | | | | Accounts receivable | | | | Less: Allowance for doubtful accounts | | | | Notes receivable | | | | Receivables—officers | | | | Inventories | |
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Introduction Coca-Cola Amatil Limited (CCL) is the Australasia regional anchor bottler of The Coca Cola Company. The company's Australian origins date back to 1904 as the tobacco company British Tobacco (Australia). Its first foray into soft drinks came in 1964 with the purchase of Coca-Cola Bottlers (Perth), and the company was listed on the Australian Stock Exchange in 1972. Soft drinks and snack foods gradually became the primary focus of the company, which was renamed Amatil Limited in
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Under HKAS 16, Property, Plant and Equipment (PPE) are tangible assets that are held by an entity. They are for use in the production or supply of goods or services, for rental to others, or for administrative purposes and expected to be used during more than one period. PPE includes land, land improvements, buildings, equipment, machinery and motor vehicles. In the aspect of relevance, if it is capable of making a difference in the decisions made by users, it could be defined as relevant. This
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PG&E CORPORATION | SELECTED CONSOLIDATED STATEMENTS OF OPERATIONS | (In millions, except per share amount) | | | | | | | | | | | Year Ended December 31, | | | | 2008 | | 2007 | | 2006 | | Operating Revenues | | | | | | | | Electric | $ | 10,738 | $ | 9,480 | $ | 8,752 | | Natural Gas | | 3,890 | | 3,757 | | 3,787 | | Total operating revenues | | 14,628
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trade promotion accruals, deferred tax assets. Property, Plant, and Equipment All property, plant, and equipment are stated at cost and depreciated over their useful live. All depreciation expenses incurred are derived using the straight line method. We do not depreciate the land. The company estimates the useful live for our assets accordingly; buildings have a 30 years live, computer and equipment has a 5 years live, and the repair equipment a 15 years live. We reviewed our assets periodically
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| |Due 25JUN12 | Abstract This case study focuses on the treatment of property, plant, and equipment and how they are viewed by both GAAP and IFRS. We are provided with a situation in which we are required to apply both standards and determine the value of fixed assets IAW IFRS and GAAP in order to determined which accounting standard
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Taylor Hagans DeVry University Financial Statement Analysis of Apple, Inc. 10/14/2012 Question 1 | |2010 |2009 | |Property and equipment, net | 4,768 | 2,954 | |Depreciation expense | 1,027 | 734 | |Cash flow:
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» Accounting, Consumer Goods, Electronics Should computer software be classified as an intangible asset or part of property, plant and equipment? In accounting terms, an intangible asset is something of value that is not of physical nature. On the other hand, property, plant and equipment (PPE) are just as the name suggests. PPE refers to physical long-term assets, such equipment that is vital to a company's operations and has a definite physical component. Under most circumstances, computer software
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