Chap 11 Depreciation, Impairments, And Depletion Flashcards

0
Q

Activity method

A

593

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1
Q

Acc elated depreciation method

A

594

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2
Q

Amortization

A

590

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3
Q

Asset turnover

A

611

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4
Q

Composite approach

A

586

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5
Q

Composite depreciation rate

A

596

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6
Q

Coat depletion

A

606

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7
Q

Declining balance method

A

595

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8
Q

Depletion

A

590, 604

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9
Q

Depreciation

A

590

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10
Q

Depreciation base

A

590

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11
Q

Development cost

A

605

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12
Q

Double-declining-balance method

A

595

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13
Q

Exploration costs

A

605

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14
Q

Full-cost concept

A

608

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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
Q

reserved recognition accounting (RRA)

A

608

25
Q

Restoration costs

A

605

26
Q

Return on assets (ROA)

A

612

27
Q

Salvage value

A

590

28
Q

Straight-line method

A

593

29
Q

Successful-efforts concepts

A

608

30
Q

Sum-of-the-years’-digits method

A

594

31
Q

Suppression

A

591