CHAPTER 10 Acquisition and Disposition of Property‚ Plant‚ and Equipment ANSWERS TO QUESTIONS 1. The major characteristics of plant assets are (1) that they are acquired for use in operations and not for resale‚ (2) that they are long-term in nature and usually subject to depreciation‚ and (3) that they have physical substance. 2. The company should report the asset at its historical cost of $420‚000‚ not its current value. The main reasons for this position are (1) at the date of acquisition
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plant and machinery buildings have been the primary criteria to differentiate the small-scale industries from the large and medium scale industries. An industrial unit can be categorized as a small- scale unit if it fulfils the capital investment limit fixed by the Government of India for the small-scale sector. According to 2001 census‚ Small scale industrial units are those engaged in the manufacture‚ processing or preservation of goods and whose investment in plant and machinery (original
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small as possible. The ore is crushed to the smallest size in order to achieve more crushing and less grinding. Ore can not be extracted directly‚ it must be approved by cone crusher to beneficiate. The cone crusher produced by Henan Hongxing Mining Machinery Co.‚ Ltd can make the iron ore as small as possible‚ it makes the most rational development mode. In the iron ore processing equipment‚ jaw crusher be applied extremely most widely‚ jaw crusher mainly used for iron ore crushing‚ it can match with
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capacities. 7.Reduced kiln length. 8.Reduced capital equipment cost. 9.Control system for entire facility. 10.Capable of installing anywhere in the world. 11.In house engineering for custom fit applications. Zhengzhou Great Wall Heavy Industry Machinery Co.‚ Ltd is a professional manufacturer specialized in research‚ production and sales of mining equipment including highly efficient cone crusher‚rotary kiln‚ hammer crusher‚ jaw crusher‚ hydraulic cone crusher‚stone production line‚ etc. Since its
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2006 Imports in $ value Imports as a share of total imports (in percentage terms) All industries 238‚704‚171 100 Electrical and electronic equipment 81‚417‚446 34 Mineral fuels‚ oils‚ distillation products 44‚914‚841 18.8 Boilers‚ machinery‚nuclear reactors 38‚904‚227 16 Optical‚ photo‚ medical apparatus 7‚391‚926 3 Table 1 As it can be seen from the Table 1 the major products to be imported are electrical and electronic equipment. It comprises 34% of all the imported products
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With the development of mining machinery industry‚ there are many kinds of mining machines in the market‚ such as crushers‚ cone crusher‚ jaw crusher and so on. Oh‚ saying the jaw crushers‚ Do you notice to the rotary kiln pinion installment? If you have not ever heard of it‚ today our expert of HXJQ will talk something about it. I think you can read this article with your a little time. At first‚ we will talk about the stucture of the rorary kiln. A rotary kiln includes a cylindrical casing disrupted
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(9)In the Communist Manifesto‚ you learn mankind’s ongoing struggle has been linked back to Ancient Roman Times where individuals are socially ranked. In societies that are ranked‚ there is also differences between individuals that are the poor and the rich. Conflicts between bourgeois and proletarians have often been seen as one taking advantage of the other through the work the other is doing. And while taking exploiting the worker‚ they treat them as a bystander. The Communist Manifesto defines
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Year : 30% 2nd Year : 75 % 3rd Year : 90% 4. PROJECT COST. : Rs. 126.00 Lacs. BREAK UP (Rs. in Lac) Land & Site Development 4.00 Building. 04.00 Plant & Machinery. 10.00 Preliminary & Pre-op. Exp. 2.00 Deposits 0.00 Margin for Working Capital 05.00 25.00 ======= 5. MEAN OF FINANCE : Partner’s Capital 0.0 Capital Subsidy
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as stated in Note 2 of its financial statements In 1984 they changed the depreciation method from accelerated methods to the straight-line for financial reporting purposes. This change included a adjustment of the residual values on certain machinery and equipment. They also included the products purchased from Kobe Steel‚ LTD and sold by them in their net sales. Moreover‚ they also included the financial statements of some foreign subsidiaries. 2. What is the effect of the depreciation accounting
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Industry: A Global Perspective 3 Global Trends in Garments 3 Garments Industry: A Pakistani Perspective 4 FLIGHT TO BANGLADESH 8 Competition 9 Application of Porter’s Diamond Model: 10 LABOR 10 RAW MATERIAL 10 ENVIRONMENTAL FACTORS 11 MACHINERY 11 R&D 12 Perspective of a local Garments Importer‚ Exporter and Distributor 16 BENCHMARKING ANALYSIS OF THE GARMENTS SECTOR 18 Poor Practices 19 Good Practices 21 GOOD PRACTICES/RECOMMENDATIONS FOR IMPROVEMENT 22 CONCLUSION 28 REFERENCES:
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