Chap 11 Depreciation, Impairments, And Depletion Flashcards
(32 cards)
0
Q
Activity method
A
593
1
Q
Acc elated depreciation method
A
594
2
Q
Amortization
A
590
3
Q
Asset turnover
A
611
4
Q
Composite approach
A
586
5
Q
Composite depreciation rate
A
596
6
Q
Coat depletion
A
606
7
Q
Declining balance method
A
595
8
Q
Depletion
A
590, 604
9
Q
Depreciation
A
590
10
Q
Depreciation base
A
590
11
Q
Development cost
A
605
12
Q
Double-declining-balance method
A
595
13
Q
Exploration costs
A
605
14
Q
Full-cost concept
A
608
15
Q
Group method
A
595
16
Q
Impairment
A
601
17
Q
Inadequacy
A
591
18
Q
Liquidating dividends
A
607
19
Q
Natural resources
A
604
20
Q
Obsolescence
A
591
21
Q
Percentage depletion
A
606 (n)
22
Q
Profit margin on sales
A
612
23
Q
Recoverability test
A
602
24
reserved recognition accounting (RRA)
608
25
Restoration costs
605
26
Return on assets (ROA)
612
27
Salvage value
590
28
Straight-line method
593
29
Successful-efforts concepts
608
30
Sum-of-the-years'-digits method
594
31
Suppression
591
