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Session 10—Fixed Asset Transfers

Session 10—Fixed Asset Transfers. Two key templates Asset Transfer Analysis Depreciable Basis Analysis Transfers of land Deferral of gain on G/L Realized/unrealized gain reclass. Asset Transfer Analysis. Seller Buyer Selling Price $ Cost $ Accum. Depr. _____ NBV _____ _____

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Session 10—Fixed Asset Transfers

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  1. Session 10—Fixed Asset Transfers • Two key templates • Asset Transfer Analysis • Depreciable Basis Analysis • Transfers of land • Deferral of gain on G/L • Realized/unrealized gain reclass Advanced Accounting-Spring 2012

  2. Asset Transfer Analysis SellerBuyer Selling Price $ Cost $ Accum. Depr. _____ NBV _____ _____ Deferred G/L _____ Remaining Life _____ Depr. Exp. _____ _____ Advanced Accounting-Spring 2012

  3. Depreciable Basis Analysis ActualOld BasisDifference Cost Acc. Depr. Depr. Exp. Advanced Accounting-Spring 2012

  4. Journal Entries • Refer to hand-out Advanced Accounting-Spring 2012

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