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Tangible & Intangible Asset.
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Member:. Nabillah Meliani Tildjuir. 18.0102.0061.
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PART ONE. Tangible Assets. e7d195523061f1c09e9d68d7cf438b91ef959ecb14fc25d26BBA7F7DBC18E55DFF4014AF651F0BF2569D4B6C1DA7F1A4683A481403BD872FC687266AD13265C1DE7C373772FD8728ABDD69ADD03BFF5BE2862BC891DBB79E43A8244B4D7DEEF5699FBCECC4B588A2B2DB873A491956D064FEA000E55D99376C74C72843D12C9B3B90E2D60B285D6553FF3EF3DB706EFF.
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Definition of Tangible Asset. e7d195523061f1c09e9d68d7cf438b91ef959ecb14fc25d26BBA7F7DBC18E55DFF4014AF651F0BF2569D4B6C1DA7F1A4683A481403BD872FC687266AD13265C1DE7C373772FD8728ABDD69ADD03BFF5BE2862BC891DBB79EA6A942A91080429451601A220A1678463B75C0232F64E83E9F214947E511CB7275E2B265730F5E93DDE58FEE872FED1288AE61FE33382D5E.
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Used to produce. Has economic benefits for more than one year.
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Examples of Tangible Assets. Buildings & structures.
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Acquisition of Tangible Assets. Cash Purchases. Purchase Credit..
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PART TWO. e7d195523061f1c09e9d68d7cf438b91ef959ecb14fc25d26BBA7F7DBC18E55DFF4014AF651F0BF2569D4B6C1DA7F1A4683A481403BD872FC687266AD13265C1DE7C373772FD8728ABDD69ADD03BFF5BE2862BC891DBB79E43A8244B4D7DEEF5699FBCECC4B588A2B2DB873A491956D064FEA000E55D99376C74C72843D12C9B3B90E2D60B285D6553FF3EF3DB706EFF.
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Definition An identifiable non-monetary asset without physical substance Capable of being separated or divided from the entity Scope Acquired or internally generated intangible assets Acquired through a public sector combination (acquisition) Satisfy recognition criteria Powers and rights excluded from scope Intangible heritage assets- if recognize, must disclose.
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e7d195523061f1c09e9d68d7cf438b91ef959ecb14fc25d26BBA7F7DBC18E55DFF4014AF651F0BF2569D4B6C1DA7F1A4683A481403BD872FC687266AD13265C1DE7C373772FD8728ABDD69ADD03BFF5BE2862BC891DBB79EA6A942A91080429451601A220A1678463B75C0232F64E83E9F214947E511CB7275E2B265730F5E93DDE58FEE872FED1288AE61FE33382D5E.
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e7d195523061f1c09e9d68d7cf438b91ef959ecb14fc25d26BBA7F7DBC18E55DFF4014AF651F0BF2569D4B6C1DA7F1A4683A481403BD872FC687266AD13265C1DE7C373772FD8728ABDD69ADD03BFF5BE2862BC891DBB79E43A8244B4D7DEEF5699FBCECC4B588A2B2DB873A491956D064FEA000E55D99376C74C72843D12C9B3B90E2D60B285D6553FF3EF3DB706EFF.
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For Internally Generated Do not capitalize: Internally generated goodwill Intangible items in research phase Items that cannot be distinguished from development of operations as a whole Capitalize: When expenditure meets development phase criteria, capitalize further development costs – some exceptions.
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Other Issues Subsequent additions to or replacements of intangible assets usually expensed May capitalize if expenditure clearly enhances service potential of original asset e.g. software enhancements Assess finite or indefinite useful life – if finite amortize; if indefinite review for impairment annually Disclosures.
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Other Issues Subsequent additions to or replacements of intangible assets usually expensed May capitalize if expenditure clearly enhances service potential of original asset e.g. software enhancements Assess finite or indefinite useful life – if finite amortize; if indefinite review for impairment annually Disclosures.
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THANKS!.