Property, Plant and Equipment：練習題

A company had the following debt outstanding during the year while constructing a new facility:
- Specific construction loan: \(\$1,000,000\) at \(8\%\) interest.
- General long-term note: \(\$2,000,000\) at \(10\%\) interest.
Construction expenditures (all made on January 1) totaled \(\$1,500,000\). Total actual interest cost incurred by the company during the year was \(\$280,000\). What is the amount of interest that should be capitalized?

A company purchased a new industrial machine for its production line. The following costs were incurred:
- Purchase price: \(\$50,000\)
- Sales tax: \(\$4,000\)
- Freight-in and delivery: \(\$1,500\)
- Installation and setup: \(\$2,500\)
- One-year insurance policy for the machine's operation: \(\$1,200\)
- Training costs for employees to operate the machine: \(\$3,000\)
Under US GAAP, what is the total cost that should be capitalized as property, plant and equipment?

A company began constructing a new warehouse on January 1. The following expenditures were made during the year:
- January 1: \(\$200,000\)
- September 1: \(\$300,000\)
- December 31: \(\$100,000\)
What is the weighted-average accumulated expenditures for the purpose of calculating interest to be capitalized for the year ended December 31?

A company purchases a new factory machine for \( \$45,000 \). The company also pays \( \$2,000 \) for shipping, \( \$1,500 \) for a one-year insurance policy, and \( \$3,000 \) for site preparation and installation. What is the total cost of the machine that should be capitalized as property, plant and equipment?

A company sells a piece of machinery for \( \$12,000 \) cash on June 30. The machinery originally cost \( \$50,000 \) and had accumulated depreciation of \( \$35,000 \) as of January 1 of the current year. Annual depreciation is \( \$6,000 \). Calculate the gain or loss on the disposal of the machinery.

At the end of the reporting period, a machine has a carrying amount of \( \$90,000 \). The entity estimates that the machine's fair value less costs of disposal is \( \$75,000 \) and its value in use is \( \$78,000 \). Calculate the impairment loss, if any, that must be recognized for this machine.