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% Document Info
\author{chiinya}
\pdfinfo{
  /Title (ias-16-property-plant-and-equipment.pdf)
  /Creator (Cheatography)
  /Author (chiinya)
  /Subject (IAS 16: Property, Plant, and Equipment Cheat Sheet)
}

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\noindent
\begin{multicols}{3}
\begin{tabulary}{5.8cm}{C}
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    {\parbox{\dimexpr\textwidth-2\fboxsep\relax}{\noindent
        \hspace*{-6pt}\includegraphics[width=5.8cm]{/web/www.cheatography.com/public/images/cheatography_logo.pdf}}
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\begin{tabulary}{11cm}{L}
    \vspace{-2pt}\large{\bf{\textcolor{DarkBackground}{\textrm{IAS 16: Property, Plant, and Equipment Cheat Sheet}}}} \\
    \normalsize{by \textcolor{DarkBackground}{chiinya} via \textcolor{DarkBackground}{\uline{cheatography.com/148770/cs/33847/}}}
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\noindent
\begin{multicols}{3}
\begin{tabulary}{5.8cm}{LL}
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  \mymulticolumn{2}{p{5.377cm}}{\bf\textcolor{white}{Cheatographer}}  \\
  \vspace{-2pt}chiinya \\
  \uline{cheatography.com/chiinya} \\
  \end{tabulary}
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  \mymulticolumn{1}{p{5.377cm}}{\bf\textcolor{white}{Cheat Sheet}}  \\
   \vspace{-2pt}Not Yet Published.\\
   Updated 28th August, 2022.\\
   Page {\thepage} of \pageref{LastPage}.
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  %\includegraphics[width=48px,height=48px]{dave.jpeg}
  Measure your website readability!\\
  www.readability-score.com
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\begin{document}
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\begin{multicols*}{3}

\begin{tabularx}{5.377cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{5.377cm}}{\bf\textcolor{white}{DEFINITION}}  \tn
% Row 0
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{5.377cm}}{These are tangible assets that are held for use in production or supply of goods or services, for rental to others, or for administrative purposes, and are expected to be used during more than one period.} \tn 
% Row Count 5 (+ 5)
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{5.377cm}{x{1.74195 cm} x{3.23505 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{2}{x{5.377cm}}{\bf\textcolor{white}{SPECIFIC ITEMS OF PPE}}  \tn
% Row 0
\SetRowColor{LightBackground}
Land & Including landscaping and property enhancements if deemed permanent. \tn 
% Row Count 3 (+ 3)
% Row 1
\SetRowColor{white}
Land Improvements & Depreciable site enhancements that are not permanent such as fences, water systems, side walks, driveways, parking lots, etc. \tn 
% Row Count 8 (+ 5)
% Row 2
\SetRowColor{LightBackground}
Buildings & Including demolition costs to give way for the construction of the new building. \tn 
% Row Count 12 (+ 4)
% Row 3
\SetRowColor{white}
Leasehold Improvements & Improvements made by the lessee to the leased property revert to the lessor at the end of the lease contract. \tn 
% Row Count 17 (+ 5)
% Row 4
\SetRowColor{LightBackground}
Equipment & Machinery, office and store equipment, vehicles, and furniture and fixtures. \tn 
% Row Count 20 (+ 3)
% Row 5
\SetRowColor{white}
Natural Resources & Timber tracts, mineral, and oil. Termed as wasting assets. \tn 
% Row Count 23 (+ 3)
% Row 6
\SetRowColor{LightBackground}
Bearer Plants & Expected to bear produce for more than one period, excluding the produce. \tn 
% Row Count 26 (+ 3)
\hhline{>{\arrayrulecolor{DarkBackground}}--}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{5.377cm}{x{2.4885 cm} x{2.4885 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{2}{x{5.377cm}}{\bf\textcolor{white}{INITIAL RECOGNITION}}  \tn
% Row 0
\SetRowColor{LightBackground}
\mymulticolumn{2}{x{5.377cm}}{{\bf{PPE is initially recognized at COST. Components of Cost }}} \tn 
% Row Count 2 (+ 2)
% Row 1
\SetRowColor{white}
Purchase Price & Import duties and non-refundable taxes after deducting trade discounts and rebates. \tn 
% Row Count 7 (+ 5)
% Row 2
\SetRowColor{LightBackground}
Directly Attributable Costs (DACs) & Directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by the management. \tn 
% Row Count 15 (+ 8)
% Row 3
\SetRowColor{white}
Costs of dismantling, removing, and restoring & Initial estimate of the cost of dismantling and removing the asset and restoring the site on which it is located and for which an entity has a present obligation as required by law or contract. In present value. \tn 
% Row Count 26 (+ 11)
\hhline{>{\arrayrulecolor{DarkBackground}}--}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{5.377cm}{x{2.33919 cm} x{2.63781 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{2}{x{5.377cm}}{\bf\textcolor{white}{ACQUISITION METHODS}}  \tn
% Row 0
\SetRowColor{LightBackground}
Cash basis & Cash price equivalent at the recognition date. \tn 
% Row Count 3 (+ 3)
% Row 1
\SetRowColor{white}
On account & Invoice price minus the discounts, regardless of whether the discount is taken or not. \tn 
% Row Count 8 (+ 5)
% Row 2
\SetRowColor{LightBackground}
Installment & Cash = Cash price equivalent and should not include any financing cost (e.g., interest) \tn 
% Row Count 13 (+ 5)
% Row 3
\SetRowColor{white}
 & Note = PV of note + down payment \tn 
% Row Count 15 (+ 2)
% Row 4
\SetRowColor{LightBackground}
Shares & Order of Priority \tn 
% Row Count 16 (+ 1)
% Row 5
\SetRowColor{white}
 & a. FV of property received \tn 
% Row Count 18 (+ 2)
% Row 6
\SetRowColor{LightBackground}
 & b. FV of share capital \tn 
% Row Count 20 (+ 2)
% Row 7
\SetRowColor{white}
 & c. Par/Stated value of the share capital \tn 
% Row Count 22 (+ 2)
% Row 8
\SetRowColor{LightBackground}
Bonds & Order of Priority \tn 
% Row Count 23 (+ 1)
% Row 9
\SetRowColor{white}
 & a. FV of bonds payable \tn 
% Row Count 25 (+ 2)
% Row 10
\SetRowColor{LightBackground}
 & b. FV of property received \tn 
% Row Count 27 (+ 2)
% Row 11
\SetRowColor{white}
 & c. Face value of bonds payable \tn 
% Row Count 29 (+ 2)
% Row 12
\SetRowColor{LightBackground}
Exchange & With commercial substance (with gain/loss) \tn 
% Row Count 31 (+ 2)
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\vfill
\columnbreak
\begin{tabularx}{5.377cm}{x{2.33919 cm} x{2.63781 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{2}{x{5.377cm}}{\bf\textcolor{white}{ACQUISITION METHODS (cont)}}  \tn
% Row 13
\SetRowColor{LightBackground}
 & a. FV of asset given plus cash paid/less cash received \tn 
% Row Count 3 (+ 3)
% Row 14
\SetRowColor{white}
 & b. b.	FV of asset received {\emph{plus cash paid/less cash received }} \tn 
% Row Count 6 (+ 3)
% Row 15
\SetRowColor{LightBackground}
 & {\emph{Gain/loss = FV - CV }} \tn 
% Row Count 8 (+ 2)
% Row 16
\SetRowColor{white}
 & Without commercial substance \tn 
% Row Count 10 (+ 2)
% Row 17
\SetRowColor{LightBackground}
 & a. CV of asset given plus cash paid/less pash received \tn 
% Row Count 13 (+ 3)
% Row 18
\SetRowColor{white}
 & b. Trade in value of the asset given plus cash paid/less pash received \tn 
% Row Count 17 (+ 4)
% Row 19
\SetRowColor{LightBackground}
Lump sum acquisition (Basket price) & Order of Priority \tn 
% Row Count 19 (+ 2)
% Row 20
\SetRowColor{white}
 & a. FV method - allocated on the basis of relative fair value. \tn 
% Row Count 22 (+ 3)
% Row 21
\SetRowColor{LightBackground}
 & b. Residual value method – FV is equal to total purchase price less FV of available PPE. \tn 
% Row Count 27 (+ 5)
% Row 22
\SetRowColor{white}
Donation & FV of PPE \tn 
% Row Count 28 (+ 1)
% Row 23
\SetRowColor{LightBackground}
 & From non-shareholders: Income if unconditional, liability if conditional, then income once conditions are met. \tn 
% Row Count 34 (+ 6)
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\par\addvspace{1.3em}

\vfill
\columnbreak
\begin{tabularx}{5.377cm}{x{2.33919 cm} x{2.63781 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{2}{x{5.377cm}}{\bf\textcolor{white}{ACQUISITION METHODS (cont)}}  \tn
% Row 24
\SetRowColor{LightBackground}
Construction & Include DACs \tn 
% Row Count 1 (+ 1)
\hhline{>{\arrayrulecolor{DarkBackground}}--}
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\par\addvspace{1.3em}

\begin{tabularx}{5.377cm}{x{1.89126 cm} x{3.08574 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{2}{x{5.377cm}}{\bf\textcolor{white}{{[}IAS 23{]} BORROWING COSTS}}  \tn
% Row 0
\SetRowColor{LightBackground}
Specific Borrowings Only & Actual interest expense during construction less investment income on temporary investment of borrowings = Capitalizable borrowing cost \tn 
% Row Count 6 (+ 6)
% Row 1
\SetRowColor{white}
General Borrowings Only & Lower between: \tn 
% Row Count 8 (+ 2)
% Row 2
\SetRowColor{LightBackground}
 & a. Actual interest expense during construction \tn 
% Row Count 10 (+ 2)
% Row 3
\SetRowColor{white}
 & b. Borrowing costs from general borrowings (WAAE x WAIR) \tn 
% Row Count 13 (+ 3)
% Row 4
\SetRowColor{LightBackground}
 & WAAE = expenditure x (mos outstanding/mos of construction) \tn 
% Row Count 16 (+ 3)
% Row 5
\SetRowColor{white}
 & WAIR = actual interest on borrowings/ principal of borrowings \tn 
% Row Count 19 (+ 3)
% Row 6
\SetRowColor{LightBackground}
General and Specific & WAAE \tn 
% Row Count 21 (+ 2)
% Row 7
\SetRowColor{white}
 & Less: Specific borrowings principal \tn 
% Row Count 23 (+ 2)
% Row 8
\SetRowColor{LightBackground}
 & = Expenditures financed by general borrowings \tn 
% Row Count 25 (+ 2)
% Row 9
\SetRowColor{white}
 & x WAIR on general borrowings \tn 
% Row Count 27 (+ 2)
% Row 10
\SetRowColor{LightBackground}
 & = Borrowing cost from general \tn 
% Row Count 29 (+ 2)
% Row 11
\SetRowColor{white}
 & Add: Borrowing cost from specific \tn 
% Row Count 31 (+ 2)
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\par\addvspace{1.3em}

\vfill
\columnbreak
\begin{tabularx}{5.377cm}{x{1.89126 cm} x{3.08574 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{2}{x{5.377cm}}{\bf\textcolor{white}{{[}IAS 23{]} BORROWING COSTS (cont)}}  \tn
% Row 12
\SetRowColor{LightBackground}
 & = Total Capitalizable borrowing cost \tn 
% Row Count 2 (+ 2)
\hhline{>{\arrayrulecolor{DarkBackground}}--}
\SetRowColor{LightBackground}
\mymulticolumn{2}{x{5.377cm}}{{\emph{WAAE - Weighted average accumulated expenditures}} \newline {\emph{WAIR - Weighted average interest rate}}}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}--}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{5.377cm}{p{0.4977 cm} p{0.4977 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{2}{x{5.377cm}}{\bf\textcolor{white}{IMPAIRMENT}}  \tn
% Row 0
\SetRowColor{LightBackground}
\mymulticolumn{2}{x{5.377cm}}{} \tn 
% Row Count 0 (+ 0)
\hhline{>{\arrayrulecolor{DarkBackground}}--}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{5.377cm}{p{0.4977 cm} p{0.4977 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{2}{x{5.377cm}}{\bf\textcolor{white}{RESIDUAL VALUE}}  \tn
% Row 0
\SetRowColor{LightBackground}
\mymulticolumn{2}{x{5.377cm}}{} \tn 
% Row Count 0 (+ 0)
\hhline{>{\arrayrulecolor{DarkBackground}}--}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{5.377cm}{x{1.64241 cm} x{3.33459 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{2}{x{5.377cm}}{\bf\textcolor{white}{DEPRECIATION}}  \tn
% Row 0
\SetRowColor{LightBackground}
{\bf{Method}} & {\bf{Formula for Depreciation Expense}} \tn 
% Row Count 2 (+ 2)
% Row 1
\SetRowColor{white}
Straight Line & (Cost - RV)/ EUL \tn 
% Row Count 3 (+ 1)
% Row 2
\SetRowColor{LightBackground}
Sum of Years' Digits & (Cost - RV) * (EUL/sum of EUL) \tn 
% Row Count 5 (+ 2)
% Row 3
\SetRowColor{white}
Double Declining & (Cost - AccDep) * (2/EUL) \tn 
% Row Count 7 (+ 2)
% Row 4
\SetRowColor{LightBackground}
150\% Declining & (Cost - AccDep) * (1.5/EUL) \tn 
% Row Count 9 (+ 2)
% Row 5
\SetRowColor{white}
Unit of Production & Per unit depreciation * Number of units produced \tn 
% Row Count 11 (+ 2)
\hhline{>{\arrayrulecolor{DarkBackground}}--}
\SetRowColor{LightBackground}
\mymulticolumn{2}{x{5.377cm}}{{\emph{EUL - Estimated Useful Life }} \newline {\emph{RV - Residual Value}} \newline {\emph{AccDep - Accumulated Depreciation}}}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}--}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{5.377cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{5.377cm}}{\bf\textcolor{white}{{[}IAS 8{]} CHANGE IN ACCOUNTING ESTIMATE}}  \tn
\SetRowColor{white}
\mymulticolumn{1}{x{5.377cm}}{Prospective; any change in estimates e.g., estimated useful life of an asset will be applied in current and future accounting periods. No correction or restatement is needed.% Row Count 4 (+ 4)
} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}


% That's all folks
\end{multicols*}

\end{document}