{"id":1200,"date":"2019-08-20T13:24:54","date_gmt":"2019-08-20T13:24:54","guid":{"rendered":"https:\/\/cdmarathon.net\/news\/?p=1200"},"modified":"2022-06-22T07:42:36","modified_gmt":"2022-06-22T07:42:36","slug":"what-are-plant-assets-in-accounting","status":"publish","type":"post","link":"https:\/\/cdmarathon.net\/news\/2019\/08\/20\/what-are-plant-assets-in-accounting\/","title":{"rendered":"What Are Plant Assets In Accounting?"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Property, Plant, &#038; Equipment Schedule<\/a><\/li>\n<li><a href=\"#toc-1\">What Are Plant Assets In Accounting?<\/a><\/li>\n<li><a href=\"#toc-2\">What Is The Cost Constraint?<\/a><\/li>\n<li><a href=\"#toc-3\">Capital Expenditures<\/a><\/li>\n<li><a href=\"#toc-4\">Financial Accounting<\/a><\/li>\n<li><a href=\"#toc-5\">Similar To Plant And Intangible Assets<\/a><\/li>\n<li><a href=\"#toc-7\">Resources Created By Teachers For Teachers<\/a><\/li>\n<li><a href=\"#toc-8\">Management Accounting<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' src=\"data:image\/jpeg;base64,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\" width=\"251px\" alt=\"accounting for plant assets\"\/><\/p>\n<p>When a company acquires vacant land, these costs include expenditures for clearing, draining, filling, and grading. Sometimes the land has a building on it that must be removed before construction of a new building.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' src=\"data:image\/jpeg;base64,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\" width=\"257px\" alt=\"accounting for plant assets\"\/><\/p>\n<p>DateAccountDebitCreditSep-15Accumulated Depreciation$5,600 Equipment$7,000To record disposal of equipmentNotice the exact opposite of the account balances is entered for each account. This causes the account balances to go to zero after this journal entry is posted.<\/p>\n<p>Companies record such repairs as debits to Maintenance and Repairs Expense as they are incurred. Additions and improvements increase the company\u2019s investment in productive facilities.<\/p>\n<h2 id=\"toc-0\">Property, Plant, &#038; Equipment Schedule<\/h2>\n<p>In addition to the acquisition of plant assets, capital expenditures included additions and betterments. Estimated economic life- the estimated economic life of an asset is the total number of service units expected from the asset.<\/p>\n<ul>\n<li>For calculating Plant assets first add the amount of gross property, plant, and equipment, mentioned in the balance sheet, to capital expenditures.<\/li>\n<li>The return on assets ratio can be computed from the profit margin ratio and the asset turnover ratio.<\/li>\n<li>The loss is equal to the asset&#8217;s book value at the time of retirement.<\/li>\n<li>Estimated economic life- the estimated economic life of an asset is the total number of service units expected from the asset.<\/li>\n<li>A balance sheet shows all the assets a company owns plus all the liabilities the company has, including the depreciation value.<\/li>\n<\/ul>\n<p>Capital Expenditures- are expenditures that improve the operating efficiency or costs incurred to achieve greater future benefits. The straight-line depreciation provides a uniform or equal depreciation charges to expense throughout the service life of the <a href=\"https:\/\/accounting-services.net\/what-is-a-plant-asset\/\">accounting for plant assets<\/a> asset. Residual value- also known as salvage value, disposal value, scrape value, or trade-in value represents the estimated market value of the asset at the time of its retirement. The following illustration will help us how to determine the cost of land.<\/p>\n<h2 id=\"toc-1\">What Are Plant Assets In Accounting?<\/h2>\n<p>Significant changes in estimates must be disclosed in the financial statements. For tax purposes, taxpayers must use on their tax returns either the straight-line method or a special accelerated-depreciation method called the Modified Accelerated Cost Recovery System .<\/p>\n<p>There is a further classification of tangible and intangible non-current assets. Buildings are assets that include any structure or facility that a business builds or owns on their property. Buildings are typically one of the most valuable assets of a company in addition to owned land. A business might own small buildings like office space or a small storefront, or larger structures such as storage facilities, warehouses, or large headquarters for their employees.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' src=\"data:image\/jpeg;base64,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\" width=\"250px\" alt=\"accounting for plant assets\"\/><\/p>\n<p>In this chapter you will learn about the issues of plant assets and its related depreciation. Fixed AssetFixed assets are assets that are held for the long term and are not expected to be converted into cash in a short period of time. Plant and machinery, land and buildings, furniture, computers, copyright, and vehicles are all examples.<\/p>\n<h2 id=\"toc-2\">What Is The Cost Constraint?<\/h2>\n<p>Transferring an asset through a lease agreement can be difficult, especially if the asset comes with improvements. In that case, the lessor gets the full worth of the asset plus improvements, but the lessee can count the value until the end of the lease term. The plant assets definition in business accounting refers to fixed business assets that depreciate over time. Plant assets can be any asset used to make money that has both a useful life of more than a year and does not directly become part of the product itself. Plant assets are usually very difficult to liquidate and turn into cash.<\/p>\n<ul>\n<li>As for buildings, per IRS rules, non-residential buildings can be depreciated over 39 years using the Modified Accelerated Cost Recovery System method of depreciation.<\/li>\n<li>When using the straight-line method, depreciation expense is calculated by taking cost minus residual value and dividing by the years of useful life.<\/li>\n<li>Property, plant, and equipment (PP&#038;E) are long-term assets vital to business operations and not easily converted into cash.<\/li>\n<li>Its cost should be amortized over its 20-year life or useful life whichever is shorter.<\/li>\n<li>The value of plant assets depreciates over time, and each plant asset has a predetermined useful life as defined by the IRS.<\/li>\n<\/ul>\n<p>Likewise, the balance sheet will also draw a distinction between current liabilities, which are short-term debts that must be paid within a year, and long-term liabilities. If the plant asset is fully depreciated, there won\u2019t a loss from the retirement. Otherwise, if the plant asset is retired before it is fully depreciated, there will be a loss in the amount of remaining net book value of the asset. A depreciation schedule is required in financial modeling to link the three financial statements in Excel. When the amount of cash is exactly equal to the book value of the asset, there will be no gain or loss in connection with the disposal. If the cash received is less than the book value of the asset, a loss will be recorded. You know that salvage value and useful life of a plant asset are both estimates.<\/p>\n<h2 id=\"toc-3\">Capital Expenditures<\/h2>\n<p>It is the leftover fixed asset value after deducting the accumulated depreciation from its original cost. The Office of the Comptroller is responsible for all depreciation of plant assets. Notes receivable are also considered current assets if their lifespan is less than one year. They are not technically liquid because they don\u2019t earn a company money; however, they are listed among a company\u2019s current assets because they free up capital to be used later. The ratio of current assets to current liabilities is called the current ratio and is used to determine a company\u2019s ability to fulfill short-term obligations. As the above formula shows, Capital Expenditures are what is added to the net property, plant, and equipment balance on the balance sheet.<\/p>\n<ul>\n<li>NB. An exception to the general procedure of recording depreciation monthly or annually is often made when a plant asset is sold, traded-in, or discarded.<\/li>\n<li>Meanwhile, fixed assets undergodepreciation, which divides the cost of fixed assets, expensing them over their useful lives.<\/li>\n<li>This is where an asset is allocated a specific duration in which it is expected to provide value, also known as useful life.<\/li>\n<li>Now, let\u2019s look at some common methods of calculating depreciation expense.<\/li>\n<li>If current liabilities exceed current assets, it could indicate an impending liquidity problem.<\/li>\n<li>Additions and improvements increase the company\u2019s investment in productive facilities.<\/li>\n<\/ul>\n<p>Depreciation can be used as a business expense to lower the tax burden. In a way, depreciation can be conceptualized as the amount you need to pay if you did not have the asset.<\/p>\n<h2 id=\"toc-4\">Financial Accounting<\/h2>\n<p>They affect the estimated residual value or estimated useful life of an asset. For example, a boiler for heating a building may be given a complete overhaul, at a cost of Br.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' src=\"data:image\/jpeg;base64,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\" width=\"253px\" alt=\"accounting for plant assets\"\/><\/p>\n<p>The physical property where a business&#8217;s operations are located is one of the most important parts of plant assets. When a company owns its own land on which they conduct business, they do not need to pay a third party for space to rent or do not need to ask permissions from a landlord to perform a certain action. Typically, land is one of the most valuable plant assets because it is highly appreciating. Land rarely depreciates in value so businesses purchasing land hold tremendous value. Construction sites are also plant assets because a construction site still has value and will contribute to profits.<\/p>\n<h2 id=\"toc-5\">Similar To Plant And Intangible Assets<\/h2>\n<p>While most fixed assets depreciate over time and are not easily converted to cash, some assets such as real estate can increase in value over time, providing a company with a possible option for raising cash. Meanwhile, fixed assets undergodepreciation, which divides the cost of fixed assets, expensing them over their useful lives.<\/p>\n<h2 id=\"toc-6\">How Are Plant Assets Recorded At Purchase?<\/h2>\n<p>This chapter will review the accounting issues related to these three categories. Cost consists of all expenditures necessary to acquire the asset and make it ready for its intended use. Full BioAmy is an ACA and the CEO and founder of OnPoint Learning, a financial training company delivering training to financial professionals. She has nearly two decades of experience in the financial industry and as a financial instructor <a href=\"https:\/\/accounting-services.net\/\">https:\/\/accounting-services.net\/<\/a> for industry professionals and individuals. In such a case, the productivity of the asset for the partial year is used in computing the depreciation. Goodwill is not amortized because it is considered to have an indefinite life. Goodwill represents the value of all favorable attributes that relate to a business enterprise, including exceptional management, desirable location, good customer relations, skilled employees, etc.<\/p>\n<h2 id=\"toc-7\">Resources Created By Teachers For Teachers<\/h2>\n<p>What you&#8217;re left with are all the machines, land, equipment, and buildings used to produce your goods. Technically speaking, anything that is used to make money that has both a useful life of more than a year and doesn&#8217;t directly become part of the product itself is a plant asset. In this lesson, we&#8217;ll look at examples of plant assets, as well how accounting for them requires special attention. Since these assets produce benefits for more than one year, they arecapitalizedand reported on thebalance sheetas a long-term asset. This means when a piece of equipment is purchased an expense isn\u2019t immediately recorded. The name plant assets comes from the industrial revolution era where factories and plants were one of the most common businesses.<\/p>\n<h2 id=\"toc-8\">Management Accounting<\/h2>\n<p>Let\u2019s change the subject from disposals of plant assets to intangible assets. Calculating depreciation expense under the double-declining-balance method is a three step process. The first step is to calculate the straight-line depreciation rate. Do this by dividing one hundred percent by the asset\u2019s useful life.<\/p>\n<p>This makes them different from other types of assets such as liquid assets, inventory, or intellectual assets. The other non-fixed assets can be sold or consumed relatively quickly because they are used for short term projects in a business. The use of this contra asset account permits the original cost to remain unchanged in the plant asset account. This facilitates the computation of periodic depreciation, the listing of both cost and accumulated depreciation on the balance sheet, and reporting required for property and income tax purposes. The term \u201c equipment\u201d in accounting includes office equipment, store equipment, factory equipment, delivery equipment, machinery, furnitures and fixtures, and similar fixed assets. The cost of such assets includes the invoice price, transportation and handling charges, insurance on the equipment while in transit, assembling and installation costs, and costs of conducting trail runs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content Property, Plant, &#038; Equipment Schedule What Are Plant Assets In Accounting? What Is The Cost Constraint? Capital Expenditures Financial Accounting Similar To Plant<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[22],"tags":[],"class_list":["post-1200","post","type-post","status-publish","format-standard","hentry","category-bookkeeping"],"_links":{"self":[{"href":"https:\/\/cdmarathon.net\/news\/wp-json\/wp\/v2\/posts\/1200","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cdmarathon.net\/news\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cdmarathon.net\/news\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cdmarathon.net\/news\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/cdmarathon.net\/news\/wp-json\/wp\/v2\/comments?post=1200"}],"version-history":[{"count":1,"href":"https:\/\/cdmarathon.net\/news\/wp-json\/wp\/v2\/posts\/1200\/revisions"}],"predecessor-version":[{"id":1201,"href":"https:\/\/cdmarathon.net\/news\/wp-json\/wp\/v2\/posts\/1200\/revisions\/1201"}],"wp:attachment":[{"href":"https:\/\/cdmarathon.net\/news\/wp-json\/wp\/v2\/media?parent=1200"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cdmarathon.net\/news\/wp-json\/wp\/v2\/categories?post=1200"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cdmarathon.net\/news\/wp-json\/wp\/v2\/tags?post=1200"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}