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property plant and equipment shall be measured at cost determined as the purchase price or production cost

ACCOUNTING FOR PROPERTY, PLANT, AND EQUIPMENT ppt

ACCOUNTING FOR PROPERTY, PLANT, AND EQUIPMENT ppt

Cao đẳng - Đại học

... costs to costs at the time of acquisition by general price index) 41 Accumulated depreciation/amortization shall be recorded based on the estimated cost and the number of years the PP&E has been ... recent update in the FASAB Handbook at www.fasab.gov/pdffiles/handbook_sffas_6.pdf allocation shall be based on a systematic and rational method For example, the estimated cost could be allocated ... depreciation or amortization Any difference between the net recorded amount of the PP&E This is the original Standard file; please check for the most recent update in the FASAB Handbook at www.fasab.gov/pdffiles/handbook_sffas_6.pdf...
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Federal Accounting Standards Advisory Board (FASAB): ACCOUNTING FOR PROPERTY, PLANT, AND EQUIPMENT docx

Federal Accounting Standards Advisory Board (FASAB): ACCOUNTING FOR PROPERTY, PLANT, AND EQUIPMENT docx

Kế toán - Kiểm toán

... costs to costs at the time of acquisition by general price index) 41 Accumulated depreciation/amortization shall be recorded based on the estimated cost and the number of years the PP&E has been ... shall be recognized for the portion of the estimated total cleanup cost that is attributable to that portion of the physical capacity used or that portion of the estimated useful life that has ... Reporting.Therefore, the Board identified categories of PP&E and set different accounting methods for each category Categories Required 119 The PP&E standards incorporate the following categories:...
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slide property, plant and equipment ias 16

slide property, plant and equipment ias 16

Kế toán - Kiểm toán

... occupied by the entity’s administrative staff The purchase price is split between the land use right and the building on the basis of the relative fair values of the two assets The land use right ... cannot be measured reliably without undue cost or effort on an ongoing basis, the parent accounts for the property as property, plant and equipment IAS 16 - Objective and Scope    IAS 16 objective: ... for as an operating lease and the building is accounted for as property, plant and equipment IAS 16 - Recognition Costs are recognized as PP&E only if: probable that future economic benefits associated...
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Appropriate prescribing in elderly people: how well can it be measured and optimised? docx

Appropriate prescribing in elderly people: how well can it be measured and optimised? docx

Sức khỏe người cao tuổi

... treatment might change, and social and economic factors might be different or more important for these patients than for a younger population Measures of appropriateness of prescribing Appropriateness ... information from the patient and published work to make judgments about appropriateness The focus is usually on the patient rather than on drugs or diseases These approaches are potentially the ... study had at least one drug with one or more inappropriate ratings, and 44% had at least one unnecessary drug.59,60 The MAI has good intrarater and inter-rater 176 reliability, and face and content...
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Báo cáo y học:

Báo cáo y học: " And the second shall be first" ppsx

Báo cáo khoa học

... transporter superfamily), in contrast to the structures generated at Scripps, which were notably inconsistent Their mistake has consequences beyond the damage to the unfortunate young investigator ... need to beat their competitors and to have their work published in a journal with as high a profile as possible I think that feeling is often self-defeating, as it clearly was here The high-profile ... incomplete, hasty in its judgments, and not nearly as informative as the second paper, which has the advantage not only of calmer consideration, but also has the first paper to use for target practice...
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English for industrial machinery and equipment(Tiếng anh chuyên ngành máy móc và thiết bị

English for industrial machinery and equipment(Tiếng anh chuyên ngành máy móc và thiết bị

Công nghệ thông tin

... in the intervening passages Impellers can be of either the shrouded type, or they can be open or enshrouded With the unshrouded impeller, the casing forms one boundary wall for the rotor passage, ... refrigeration unit ) or conveying heat from a heat source ( heater or boiler ) to the space The assembly that transfers heat between the conditioned spaces and the source or sink is called the thermal distribution ... absorption as well as by filtering They are not used as litter material for the lubrication or fuel-injection systems They are, however used as a filter material for the exhaust system 13 Measurement...
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Tài liệu Determine Which Records Will Be Printed at Runtime pptx

Tài liệu Determine Which Records Will Be Printed at Runtime pptx

Cơ sở dữ liệu

... stored in the SelectionFormula If All Reasons was chosen, then the SelectFormula is set to the empty string so that all items are chosen Otherwise, the Customers.Region field is compared to the ... by cboRegions The last task performed is refreshing the report Listing 10.4 frmHowTo10_5.vb: Setting the SelectionFormula Property Private Sub cboRegions_SelectedIndexChanged(ByVal sender As System.Object, ... Click on the button labeled How-To 10.5 You can select Regions from the ComboBox control on the top of the form; the report then reflects the selection (see Figure 10.21) Create a Windows Form Drag...
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Tài liệu PRODUCTION PROCESSES AND EQUIPMENT P1 pdf

Tài liệu PRODUCTION PROCESSES AND EQUIPMENT P1 pdf

Kĩ thuật Viễn thông

... conditions and machine efficiency Lathe Size 361 The size of a lathe is specified in terms of the diameter of the work it will swing and the workpiece length it can accommodate The main types of lathes ... Minimum Cost ( J 342 T Since the constant C is the same in Taylor's equation and Eq (33.23), and if V corresponds to V^, then the tool life that corresponds to the cutting speed for minimum cost ... of the external operations that can be done on a lathe When the same action is applied to internal surfaces of revolution, the process is termed boring Operations that can be performed on a lathe...
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Tài liệu PRODUCTION PROCESSES AND EQUIPMENT P2 ppt

Tài liệu PRODUCTION PROCESSES AND EQUIPMENT P2 ppt

Kĩ thuật Viễn thông

... should be stirred or the workpiece should be agitated for more effective and more uniform action Increasing the temperatures will also expedite the action The machined workpiece is then washed and ... ( O ) The last is a gas laser (most frequently C2 used as a torch with an assisting gas—see LET, laser-beam torch), while others are solid-state lasing materials For pulsed operation, the power ... insulation The acid is pressure-fed through the tube and returns via a narrow gap between the tube insulation and the hole wall The electrode is fed into the workpiece at a rate exactly equal to the...
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Tài liệu ADC Professional Services Network and Equipment Maintenance doc

Tài liệu ADC Professional Services Network and Equipment Maintenance doc

Chứng chỉ quốc tế

... specifications by contacting our headquarters office in Minneapolis ADC Telecommunications, Inc views its patent portfolio as an important corporate asset and vigorously enforces its patents Products ... parts, as well as updating all required documentation We also verify the return of fixed equipment from an OEM and verify the repair charges, and bench test returned or replacement parts before ... testing and performance measurement Network and Equipment Maintenance • Circuit verification with the NOC • Dedicated call-in number staffed by an on-call engineer • Direct contact with the NOC to attempt...
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Tài liệu Metal Organic Chemical Vapor Deposition: Technology and Equipment docx

Tài liệu Metal Organic Chemical Vapor Deposition: Technology and Equipment docx

Tự động hóa

... substrate temperature For example, Al incorporates better than Ga and Ga incorporates better than In This is thought to be due to more evaporation of these heavier, higher vapor pressure elements at ... alloy thermodyamics determine the relative As/ Sb elemental incorporation and result in much lower Sb than As incorporation When input V/III ratios less than one are used, the relative Sb incorporation ... structures, early exploratory device work on AlGaInN and ZnSSe blue-green lasers and light emitting diodes has used MBE rather than MOCVD The major breakthrough for these materials was the establishment...
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Why do Internet services fail, and what can be done about it? ppt

Why do Internet services fail, and what can be done about it? ppt

Quản trị mạng

... accompanied the problem reports The data presented in this paper was therefore gathered by reading the operator narrative for each problem report, rather than accepting the pre-analyzed database data ... operator error? (We consider both to be operator errors, but arguably understandable ones.) Third, it is vital that operators understand the current configuration and state of the system and the ... database failed, leaving the backup copy as the only copy of the database In a most unfortunate coincidence, an operator reimaged the host holding the backup (and now only) copy of the database...
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PROPERTY RIGHTS AND NATURAL RESOURCES docx

PROPERTY RIGHTS AND NATURAL RESOURCES docx

Điện - Điện tử

... Factors that Shape the Relationship between the Private and Public Functions of Property 137 (c) Moral Factors that Shape the Relationship between the Private and Public Functions of Property ... international law may create certain property rights directly, either for the State or for legal persons within the State For example, the mineral resources of the deep sea-bed are defined as the ... interests was then delayed for a short time because it was felt that the exclusion of foreign vessels would allow for the satisfactory conservation of fish stocks.37 However, as noted above, within the...
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Ergonomic Principles and Checklists for the Selection of Office Furniture and Equipment doc

Ergonomic Principles and Checklists for the Selection of Office Furniture and Equipment doc

Cao đẳng - Đại học

... include: # The tasks to be done at the workstation; # The materials and equipment required; and # The dimensions of the operator/s (anthropometry) The reason for emphasising the study of the complete ... optimum lumbar support Fixed dimensions, such as the seat width, must be chosen to suit as large a proportion of the population as practicable If the seat width is at least as great as the hip width ... how and with what materials a footrest should be constructed At the end of the checklist explanatory notes describe how the measurements should be made, what the measurements are based on, and...
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Understory Bioma Reduction Method and Equipment Catalog ppt

Understory Bioma Reduction Method and Equipment Catalog ppt

Cao đẳng - Đại học

... suitable to treat landscape areas before prescribed burns, it quickly became apparent that a comprehensive catalog would not be feasible due to the volume of information, as well as the time and budget ... prescribed fire (wildland fire for resource benefit) on a landscape basis The biomass reduction would facilitate the safe use of prescribed fire to maintain the health and vigor of these stands, and ... blowdown in the National Forests of Texas The equipment and techniques identified in the informal survey, along with associated costs and production rates, are summarized in Appendix A ❏ Northern Region...
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PROFESSOR TRIM’S QUICK START THE WEIGHT-LOSS PROGRAM for new mothers and mothers-to-be pdf

PROFESSOR TRIM’S QUICK START THE WEIGHT-LOSS PROGRAM for new mothers and mothers-to-be pdf

Thời trang - Làm đẹp

... can be decreased, some of which are associated with the type or amount of foods eaten, and others with the management of hunger New mothers and mothers-to -be need to eat more than most other ... Through thousands of years of evolution, humans were kept lean by the effort required either to eat or avoid being eaten The ultimate goal was comfort—food on the table at the end of the day, without ... this with motherhood The second part, ‘Motherhood’, discusses the specific requirements for weight management before, during and after pregnancy The reason that both the ‘before’ and ‘during’...
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