ftThere is one machine included in our non-current (fixed) assets that used to have a book value of £120 000 previously. However, we estimated that should we sell it in the market we would get £90 000 – but we would need to spend £1 000 on advertising costs to sell it. If we don’t sell it, it will produce cash inflows of £40 000 per year for the next four years, and £30 000 the year after (by the way, the company’s discount rate is 10%). After that, the machine’s useful life will come to an end. I haven’t done any asset impairments yet, but if you believe this asset should be impaired, please make the appropriate adjustments to the statements (please justify your adjustments, send me all the calculations and decision diagrams so I can see what you did and how you did it – thanks!).
有一台机器包含在固定资产里以前book value 120，000. 可是我们估计如果我们卖掉我们可以拿到90，000. 但是我们需要花1000在宣传上。 如果我们不卖，他会产生40，000 每年的现金流入在接下来的4年，和之后的30000每年。减价率是10%。 在那之后这个机器的寿命就到头了。我没做任何资产减值然而,但如果你相信这个资产应该受损,请给出理由。 40 000*4+30 000=190，000 recoverable 89 000- 190 000=-101，000 carry value=book val ue是120 000 recoverable amount = selling price – cost – value in use =90 000-1000-（190 000*0.1） =89 000- 19 000=70 000 〈 carry value Also, in the last year our Company purchased a new piece of equipment at the price of £300 000 (this is already included in the Trial Balance figures). The cost of delivery and installation was £50 000 (£20 000 for delivery and £30 000 for installation) and this has been included in the general expenses in the profit and loss account. In addition, because a larger model of the machine was not available for purchase, we needed to amend this machine to increase its capacity and this had a cost of £50 000. We charged this in the general expenses in the profit