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Lecture 9

ACCT 2220 Lecture Notes - Lecture 9: Finance Lease, Accelerated Depreciation, Operating Lease


Department
Accounting
Course Code
ACCT 2220
Professor
Joseph Radocchia
Lecture
9

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
 !
"!!!
!
 #
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!&
'( )*!! +
 ,
-( + 
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.( !! 
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/ #+
)operating expenditures,
 #!),
)capital
expenditures,
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)asset retirement costs,
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
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o/! !!
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!#+
o/
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

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21&&
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*! 
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o/!*&!&!
!
o/!*&!&!
!#
$
o&!&!

Cost model1&


$!!
6!
$
$ +
$ 

o3$
'( 1
!
-( "!!1!&+ 
 !0 !!!
+  !
.( 1!& 
!!!!!1
+ 
!!!
o$!! & 6
depreciable amount) 
!!,
o$%
oStraight-line 1
costresidual value
useful life
'( $  
!!
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