3.ประเภทของที่ดิน อาคารและอุปกรณ์ที

3. what type of land. Land, building and equipment
Buildings and equipment Broken down by life style has 2 categories:
.1 land and buildings) device with lifetime limits, such as buildings, equipment, machinery, this type of asset depreciation (Depreciation) because it resembles the deterioration from use
.2) land, building and equipment with unlimited lifetime, including land that is not depreciated because I usually don't deteriorate 4. recognize land. Building and measuring the initial value 5.
land. Buildings and accessories
Given the initial value must be recorded gross of the land. Buildings and equipment that are qualified to recognize as an asset by using the cost price. Component of the purchase price, cost price, including taxes, water taxes buy recalled could not.
Lol, etc.

3 types of land Buildings and
land Plant and equipment Divided by the lifetime of the two types.
1) in property, plant and equipment with a limited use, such as building and equipment assets are depreciated. (Depreciation) due to a deterioration of its use.
2) Property, plant and equipment between the unlimited use of its land which is not depreciated. I usually do not wear out. 4. for Land Plant and equipment
are initially measured at 5 land. Plant and equipment
requires entities to record the initial value of the land. Plant and equipment that qualifies for recognition as an asset by the cost. Component of the cost Purchase price, including import duties Irrecoverable input VAT. And other direct costs, and so on.

3. The type of property, plant and equipment
property, plant and equipment, divided according to the lifetime 2 categories
.1) property, plant and equipment with a lifetime limit, such as buildings, equipment, machinery, this asset being charged for dementia (Depreciation). Due to the deteriorating from applications
.2) property, plant and equipment with a lifetime unlimited, including land, which shall not charge depreciate. It often does not deteriorate 4. Perception of land. Plant and equipment
5. Measurement at the outset of property, plant and equipment
.The utility value of the beginning of the land to save The building and equipment of qualified perceived as an asset by using the cost components of the cost such as the purchase price including tax water tax that recall.Etc.
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