moon0123 2017-10-2 20:11
1.After six years, ABC company will conduct the major overhaul to ensure the production line generates economic benefit for the next four years. The cost of overhaul will be $400,000
想問下呢個cost of overhaul 係計入 expenses 定 計入initial cost of production line 入面？
2. 假設一間公司own 一棟 building, 3%係自用(administrative office) 97% 租出去。Assume plant and equipment using the revaluation model and investment properties using the fair value model.
個3%自用使唔使計depreciation?
fb2d905c69ae04 2022-9-1 09:15
[quote]原帖由 [i]moon0123[/i] 於 2017-10-2 20:11 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=468751436&ptid=26965713][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]
1.After six years, ABC company will conduct the major overhaul to ensure the production line generates economic benefit for the next four years. The cost of overhaul will be $400,000
想問下呢個cost of ove ... [/quote]
1. Major inspections係CAPEX，計入initial cost。
2. 3% PPE under revaluation model要計depreciation。