L.Corporation uses special strapping equipment in its packaging business.The equipment was purchased in Jan. 2007 for $8000000 and had an estimated useful life of 8 years with no salvage value.At Dec.31 2008.new technology was intro- duced that would accelerate the obsolescence of L's equipment.L's controller estimates that expected future net cash flows on the equipment will be $5300000.and that the FV of the equipment is $4400000.L.intends to continue using the equipment.but it is estimated that the remaining useful life is 4 years.L uses straight-line depreciation. Please answer the following questions 1.Prepare the journal entry (if any) to record the impairment at Dec.31 2008. 2.Prepare any journal entry for the equipment at Dec.31 2009.The FV of the equipment at Dec.31 2009.is estimated to be $4600000. 3.Repeat the requirements for (a) and (b).assuming that L.intends to dispose of the equipment and that it has not been disposed of as of Dec.31 2009? 答案: 1.BV=8000000-8000000/8*2 =6000000>未來現金流量總額5300000 所以認列減損 損失=6000000-4400000=1600000 2008.12/31 設備價值減損損失 1600000 累計減損-設備 1600000 2.2009.12/31 折舊費用 1100000 累計折舊-設備 1100000 (4400000/4)=1100000 FASB規定繼續使用之資產不得認列減損回升損益 3.2008.12/31 累計折舊-設備 2000000 待出售設備 6000000 設備價值減損損失 1600000 設備 8000000 累計減損-待出售設備 1600000 2009.12/31 累計減損-待出售設備 200000 待出售設備減損回升損益 200000 我的問題在第3小題...我的算法是 回轉前BV=4400000-1100000=3300000 若未認列減損之BV=6000000-(6000000/4) =4500000 所以回升利益=4500000-3300000 =1200000 不過不是這個答案...請大家指出我的錯誤吧!!!拜託了感恩!!! --

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