in intragroup transaction,why is depreciation expense adjusted
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in intragroup transaction,why is depreciation expense adjusted
in intragroup transaction,why is depreciation expense adjusted
in intragroup transaction,why is depreciation expense adjusted
In intragroup transaction,suppose P firm sell an equipment to S firm which is a subsidiary of P.For P,the sales price equals the cost of the equipment plus gross profit which should be earned.
For the group as a whole,the sale of quipment is just asset transfer,not a sale.The gross profit contained in the sales price is not realized.In this case,S firm should depreciate the equipment at the carrying amount of the equipment in P's book.But in practice,S depreciate the newly acquired equipment at the acquiring cost which is the carrying value plus unrealized gross profit,and which is obviously greater than the historical cost or the carrying value in P's book.The depreciation expenses of S firm is over-estimated.This is the reason for S firm to adjust its depreciation expense.
汉语补充一例,假设集团内P子公司将成本为1600的设备依2000的价格售予S子公司,该设备还可以用4年,无残值.
S按2000的取得成本未来每年计提折旧500.而集团内销售实为资产调拨,不应有利润,基于此,折旧基数为1600而不是2000,S调整后的折旧为400而不是500,这就是调整折旧费用的大意.