Accounting for Fixed Assets

Book Description

Strategies AND techniques for getting the most out of A COMPANY'S physical assets

Accounting for Fixed Assets, Second Edition presents comprehensive guidelines for effectively managing property, plant, and equipment in order to get the maximum benefits out of investments in these long-term tangible assets. Enhanced with numerous examples and illustrations, this new edition features essential material on government accounting, not-for-profit accounting, and practical computer programs.

Complete, up-to-date coverage of fixed-asset accounting includes:

Asset classification
Base unit
Asset value
Asset safeguards
Inventories of fixed assets
Extraordinary repairs
Written policies
Self-constructed assets

Customer Reviews:

Very Readable.......2007-09-16

Learned several things from reading this book. I'm still looking for a book that covers 144 in a condensed summary. This book does not quite provide this, but nonetheless, it is very good.

Estimated Useful Lives of Depreciable Hospital Assets: 1998

Average customer rating:

1998 Edition is outdate

Estimated Useful Lives of Depreciable Hospital Assets: 1998

Manufacturer: American Hospital Association
ProductGroup: Book
Binding: Paperback

General | Business & Investing | Subjects | Books

General | Administration & Policy | Medicine | Subjects | Books

Hospital Administration | Administration & Policy | Medicine | Subjects | Books

General | Health, Mind & Body | Subjects | Books
ASIN: 1556482272

Customer Reviews:

1998 Edition is outdate.......2003-06-12

Overall I am satisfied with the book and the auditors for the foundation I work for have found the book helpful. However, we both agree that most of the useful lives in the book are outdated and need updated. A new version containing update lives and new technologies would be helpful.

Fixed Assets Revaluation Practices ; Accounting, Financial, and Tax Aspects

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Fixed Assets Revaluation Practices ; Accounting, Financial, and Tax Aspects
Nand Dhameja
Manufacturer: Manas Publications
ProductGroup: Book
Binding: Hardcover
ASIN: 8170490650

Add it up: also the ups and downs of coding. (Career Advisor).: An article from: Computer User

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Add it up: also the ups and downs of coding. (Career Advisor).: An article from: Computer User
Molly Joss
Manufacturer: MSP Communications
ProductGroup: Book
Binding: Digital

General | Business & Investing | Subjects | Books

General | Certification Central | Computers & Internet | Subjects | Books

Book Description

This digital document is an article from Computer User, published by MSP Communications on June 1, 2002. The length of the article is 877 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Add it up: also the ups and downs of coding. (Career Advisor).
Author: Molly Joss
Publication: Computer User (Magazine/Journal)
Date: June 1, 2002
Publisher: MSP Communications
Volume: 20 Issue: 6 Page: 40(1)

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Bonus depreciation and state income tax. (Fixed Assets Management).(BNA Fixed Assets software): An article from: Strategic Finance

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Bonus depreciation and state income tax. (Fixed Assets Management).(BNA Fixed Assets software): An article from: Strategic Finance
Nancy Faussett
Manufacturer: Institute of Management Accountants
ProductGroup: Book
Binding: Digital

General | Business & Investing | Subjects | Books

Government | Business & Culture | Computers & Internet | Subjects | Books

Book Description

This digital document is an article from Strategic Finance, published by Institute of Management Accountants on May 1, 2003. The length of the article is 693 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Bonus depreciation and state income tax. (Fixed Assets Management).(BNA Fixed Assets software)
Author: Nancy Faussett
Publication: Strategic Finance (Refereed)
Date: May 1, 2003
Publisher: Institute of Management Accountants
Volume: 84 Issue: 11 Page: 10(1)

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Capital budgeting: don't take capital expenditure evaluation lightly when acquiring fixed assets, warns Theodore Chen, who recommends the discounted corporate ... : An article from: Financial Management (UK)

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Capital budgeting: don't take capital expenditure evaluation lightly when acquiring fixed assets, warns Theodore Chen, who recommends the discounted corporate ... : An article from: Financial Management (UK)
Theodore Chen
Manufacturer: Thomson Gale
ProductGroup: Book
Binding: Digital

General | Business & Investing | Subjects | Books

Book Description

This digital document is an article from Financial Management (UK), published by Thomson Gale on March 1, 2006. The length of the article is 906 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Capital budgeting: don't take capital expenditure evaluation lightly when acquiring fixed assets, warns Theodore Chen, who recommends the discounted corporate cash flow method.(TECHNICAL MATTERS)
Author: Theodore Chen
Publication: Financial Management (UK) (Magazine/Journal)
Date: March 1, 2006
Publisher: Thomson Gale
Page: 41(1)

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Do you know where your computers are? There are big pluses for an organization that institutes a technology asset tracking system to keep an eye on network ... An article from: Strategic Finance

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Do you know where your computers are? There are big pluses for an organization that institutes a technology asset tracking system to keep an eye on network ... An article from: Strategic Finance
Matthew L. Mouritsen , and Ron Mano
Manufacturer: Thomson Gale
ProductGroup: Book
Binding: Digital

General | Business & Investing | Subjects | Books

Management | Management & Leadership | Business & Investing | Subjects | Books

Book Description

This digital document is an article from Strategic Finance, published by Thomson Gale on January 1, 2007. The length of the article is 3479 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Do you know where your computers are? There are big pluses for an organization that institutes a technology asset tracking system to keep an eye on network hardware, servers, desktops, notebook computers, and software.(Technology)
Author: Matthew L. Mouritsen
Publication: Strategic Finance (Magazine/Journal)
Date: January 1, 2007
Publisher: Thomson Gale
Page: 47(6)

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Do you know where your financial assets are? How to revamp PP&E records so internal controls comply with Sarbanes-Oxley.(property, plant, and equipment): An article from: Strategic Finance

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Do you know where your financial assets are? How to revamp PP&E records so internal controls comply with Sarbanes-Oxley.(property, plant, and equipment): An article from: Strategic Finance
Alfred M. King
Manufacturer: Institute of Management Accountants
ProductGroup: Book
Binding: Digital

General | Business & Investing | Subjects | Books

Management | Management & Leadership | Business & Investing | Subjects | Books

Book Description

This digital document is an article from Strategic Finance, published by Institute of Management Accountants on February 1, 2005. The length of the article is 3020 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Do you know where your financial assets are? How to revamp PP&E records so internal controls comply with Sarbanes-Oxley.(property, plant, and equipment)
Author: Alfred M. King
Publication: Strategic Finance (Refereed)
Date: February 1, 2005
Publisher: Institute of Management Accountants
Page: 24(5)

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Eighth Circuit affirms Honeywell decision - rotable spare parts are depreciable.: An article from: The Tax Adviser

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Eighth Circuit affirms Honeywell decision - rotable spare parts are depreciable.: An article from: The Tax Adviser
Bradley T. Nii
Manufacturer: American Institute of CPA's
ProductGroup: Book
Binding: Digital

General | Business & Investing | Subjects | Books

Book Description

This digital document is an article from The Tax Adviser, published by American Institute of CPA's on January 1, 1995. The length of the article is 603 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: The Court of Appeals for the Eighth Circuit affirmed the Tax Court decision in Honeywell, Inc. that spare parts held for use in providing a maintenance service were assets and not merchandise and were therefore depreciable. The IRS had ruled that rotable parts that Honeywell stocked to use the maintenance of computers that it sold and leased were inventory. The Court looked to the flat fees charged by Honeywell that bore no relation to the parts used and the fixed asset method of accounting used to determine that Honeywell was not in the business of selling these parts.

Citation Details
Title: Eighth Circuit affirms Honeywell decision - rotable spare parts are depreciable.
Author: Bradley T. Nii
Publication: The Tax Adviser (Magazine/Journal)
Date: January 1, 1995
Publisher: American Institute of CPA's
Volume: 26 Issue: n1 Page: 29(2)

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Finally a reduction in deferred income taxes? (implications of the issuance of Statement of Financial Accounting Standards No. 121): An article from: The National Public Accountant

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Finally a reduction in deferred income taxes? (implications of the issuance of Statement of Financial Accounting Standards No. 121): An article from: The National Public Accountant
Thomas H. Oxner , Terry Bechtel , and Robert C. Culpepper
Manufacturer: National Society of Public Accountants
ProductGroup: Book
Binding: Digital

General | Business & Investing | Subjects | Books

Book Description

This digital document is an article from The National Public Accountant, published by National Society of Public Accountants on August 1, 1997. The length of the article is 3325 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: The Statement of Financial Accounting Standards No. 121 (SFAS 121) provides a long-awaited standard in accounting for declines in the values of fixed assets. Some companies often have a different book value of fixed assets for accounting purposes and another one for tax purposes. Accounting for the difference between the book values result in high deferred income tax liabilities. SFAS No. 121 does not apply to financial instruments or to mortgage and other servicing rights.

Citation Details
Title: Finally a reduction in deferred income taxes? (implications of the issuance of Statement of Financial Accounting Standards No. 121)
Author: Thomas H. Oxner
Publication: The National Public Accountant (Magazine/Journal)
Date: August 1, 1997
Publisher: National Society of Public Accountants
Volume: v42 Issue: n6 Page: p8(5)

Distributed by Thomson Gale

Book Description

Jurists and Judges examines the nature of academic influence, and particularly the influence of juristic commentary on judicial decision-making. Focusing on three legal systems, its author argues that inter-jurisdictional comparisons of juristic influence are often simplistic and inattentive to problems of incommensurability. The centrepiece of the study is a detailed chapter offering a nuanced history of juristic influence in England. All academic lawyers who reflect upon the history and objectives of their profession will profit from reading this most informative and engaging book.

Book Description

Napoleon's Buttons is the fascinating account of seventeen groups of molecules that have greatly influenced the course of history. These molecules provided the impetus for early exploration, and made possible the voyages of discovery that ensued. The molecules resulted in grand feats of engineering and spurred advances in medicine and law; they determined what we now eat, drink, and wear. A change as small as the position of an atom can lead to enormous alterations in the properties of a substance-which, in turn, can result in great historical shifts.

With lively prose and an eye for colorful and unusual details, Le Couteur and Burreson offer a novel way to understand the shaping of civilization and the workings of our contemporary world.

Customer Reviews:

Napoleon's Buttons Review.......2006-09-28

While first scanning through Napleon's Buttons, I had expected a completely and utterly useless story that would have wasted my time. After finishing the introduction and a few chapters, however, I found myself more knowledgable. I learned numerous new things already with a few pages. Napoleon's Buttons has seventeen chapters that basically tell the story of seventeen different molecules and how they changed the world. These molecules range from birth control to glucose and spices to dyes. The book also proves how many of the things humans take for granted in modern society were things that were extremely rare years ago. Salt, for example, was something everyone wanted, but not everyone could afford. Today, people put salt on food everyday and throw bags of it on the ground when it snows outside. The book also showed how something as simple as tin buttons could alter the course of history. (You will learn about this in the introduction.) Overall, the book was alright. It was not fantastic, nor was it insanely boring. I learned a lot, and if you choose to read it, you will too. I do not recommend this to any one who is not an adult and has spare time (because it is lengthy). I am glad I took the time to read Napoleon's Buttons, however, because I did learn a lot about history and how humans take so many things for granted.

Excellent read for anyone!.......2006-06-02

What a great book! If you've ever been curious about how people came to discover, develop, and use some of the things we take for granted in our everyday lives, this book is fascinating! If you teach science, it is a must read - so many hooks to get students interested in science while seeing the chemistry connections! If you don't teach, you will still like it, and the authors wrote it on a level every adult can comprehend.

Just my opinion.......2006-05-19

but this best selling book didn't do it for me. I read the first two hundred pages and then put it down for good. It was just too monotonous. I believe that some people can find this book fascinating, but don't understand it myself. Reading this book, I just kept thinking, ok ok, pepper is great, but how many ways can its greatness be expressed? I kept thinking of Forest Gump's friend Bubba: shrimp sandwiches, shrimp Creole, shrimp kebabs, shrimp, shrimp, shrimp... Uhhrg.

Also, the story seemed to be missing from this book. I kept waiting for historical accounts of how these molecules were responsible for turning points in history. Instead, they all seem to have contributed to the evolution of society over eons. Except for the tin buttons on Napoleon's troops, which may or may not have contributed to his downfall (the evidence is flimsy,) the molecules all slowly entered into society and slowly changed the way we live.

Overall, there are better historical accounts of science and nature than this one.

Practical Real-World Chemistry.......2006-01-18

What a fabulous book! This book does a great job of showing how something as mundane(to many people) as chemical formulae can determine the outcome of civilizations. High marks for making chemistry relevant and interesting. At times, some connections seem a bit too speculative for my scientific taste, but overall a fine book. I have read it twice now. If you like this book, you'll probably like "Uncle Tungsten" by Oliver Sacks

Organic chemistry made fascinating!.......2005-10-18

This book is truly worth reading and keeping as a reference in your personal library. I stumbled on it at our local library only because it was next to the physics & math sections and what a stroke of luck that was! This is an extremely clear exposition of organic chemistry in a historical context. The writing is gripping and am not surprised that other reviewers couldn't put the book down. It is truly that good.

My personal favorite is the section dealing with olive oil chemistry where use is made of the simple molecular diagrams developed earlier in the book. They give very valuable insight throughout the book and in this section they help one visualize the physical behaviour of unsaturated and saturated fatty acids.

Lessons from the past. .(Book Review): An article from: American Scientist

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Lessons from the past. .(Book Review): An article from: American Scientist

Manufacturer: Sigma Xi, The Scientific Research Society
ProductGroup: Book
Binding: Digital

General | Science | Subjects | Books

History of Technology | Technology | Science | Subjects | Books

Science & Technology | Subjects | e-Docs | Formats | Books

Book Description

The book is a comprehensive compilation of all aspects of the geology of Northwest Borneo (Sarawak, Brunei and Sabah) and the contiguous South China and Sulu Seas. The sedimentary formations are described, their palaeontology tabulated and ages discussed. Stratigraphic charts illustrate their relationships across the whole region. Detailed geological maps of selected areas are accompanied by cross sections based on outcrop patterns and drilling and seismic data offshore. Palaeocurrent maps are presented and the palaeogeography for different ages described and sedimentary provenance discussed.

Descriptions of the ophiolite sequences, volcanic and plutonic rocks are accompanied by tables of selected chemical analyses and geochemical plots and their tectonic significance discussed. All radiometric data are tabulated and discussed.

Regional structures and the predominantly Tertiary tectonics are described. In Sarawak the mountains are constructed of Upper Cretaceous to Lower Eocene greenschist facies shaly turbiditic Rajang Group, uplifted before the end of the Eocene. In Sabah the Western Cordillera is constructed of Eocene to Lower Miocene sandy turbidite uplifted in the Late Miocene and Pliocene. Miocene intrusion of Mount Kinabalu and uplift of the Cordillera is related to collision at the Northwest Borneo Trough. Gold, antimony, mercury and copper deposits are described and the tectonic setting of oil and gas deposits discussed.

* Correlation tables, descriptions and ages of all major sedimentary formations of Sarawak, Brunei and Sabah
* Petrology, geochemistry and ages of all volcanic and plutonic formations of North West Borneo and their tectonic significance
* Economic geology including the geological setting of offshore oil and gas deposits

Book Description

This book describes the theory and practice of electron spectrometry using synchrotron radiation. After a short review of background theory, neon is used to elucidate the principles of the photoelectron and Auger spectra. The second part of the book looks at experimental aspects, including characteristic features of electrostatic analyzers, detectors, lenses, disturbances, and optimization, and then illustrates theory and experiment with details of recent experiments. The third part provides useful reference data, including wavefunctions, special theory, polarization and special aspects of instrumentation. A detailed reference list completes the volume. The study of electron spectrometry using synchrotron radiation is a growing field of research driven by the increasing availability of advanced synchrotron radiation light sources and improved theoretical methods for solving the many-electron problem in atoms. This balanced account will be of value to both theorists and experimentalists working in this area.

Customer Reviews:

Review of Volker Schmidt's Electron spectrometry ..........2000-03-04

I found this book an excellent introduction to basic electron spectrometry, providing a very clear description of both basic photoionization theory concepts and the relevant instrumental aspects of electron spectrometry such as electrostatic analysers and lenses, transmission functions, electron channelplate and channeltron detectors including some discussion of position-sensitive detection, basic principles of electron-electron coincidences and distrurbances. Most of this information is normally found in individual (very often highly technical) articles where a good understanding requires the assimilation of numerous associated and often hard to find references. By having all the basic principles and applications described in one coherent presentation a much quicker initiation into the practical details of the field is accomplished. The numerous concrete examples taken from recent experiments are of particular pedagogical value and make this book quite unique in its approach. I highly recommend this book both to the beginning post-graduate student as an efficient learning tool, as well as to the more experienced researcher as an invaluable source of reference.

Book Description

Bill and Evelyn Harrison lead dauntingly normal lives. Until, that is, they fall victims to their Hormones. Testosterone, in between working on Bill's bald patch and making him needlessly aggressive, is spurring him on to make idiotic remarks: 'Oi! You! How dare you say my wife's attractive!' Evelyn's Oestrogen and Progesterone, meanwhile, are in love with their power: 'We're soothing.' '.but spiteful.' 'We're regular.' '.but unpredictable.' 'We could spend the morning giving her cramps.' '.or take the week off and let her worry about her period being late.' 'We're a paradox.' They're your conflicting impulses; they're your basest instincts; they're the perpetrators of your most embarrassing and humiliating moments, and the instigators of pure bliss. They're the realisation of your worst fears. Meet the Hormones.

Customer Reviews:

A delight and a page turner........2003-03-31

This is the first book in a long time that I have read in one go.
It kept me amused for a flight and the first day of my holiday. Very funny, very light and just a little bit gritty to give it spice.

ENORMOUS FUN.......2003-03-27

This book is very funny and very quick to read. It is a comedy done from the perspective of people's hormones, who represent our conflicting impulses and baser thoughts. The humans are totally clueless and stumble through a life of bad relationships and bad jobs, while the hormones do their level best to make life even more problematic. I loved it. I laughed over and over again, and I don't laugh easy.

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