五月 23, 2018

论文代写:MGMT

论文代写:MGMT

在这种情况下,为MGMT在明年使用的备件可以被认为是那些延长太阳能装置寿命的部件。MGMT是一家在开发、建造和运营太阳能发电厂的太阳能发电厂的合同。根据合同约定,MGMT的职责是确保太阳能安装和维护的备件得到处理。因此,预计MGMT将始终保持适当的材料和备件的水平。该公司目前正在为客户提供定制和通用备件,以支持其客户进行紧急更换或标准更换。一种综合折旧方法用于工厂和费用的工厂维护,意思是显示它作为费用。这里的问题是,MGMT是否必须将其在年内使用的备件归类为库存,并将其与折旧值相对应,或者将其归类为预付的其他流动资产,这意味着它是工厂和物质资产的一部分。

论文代写:MGMT
这被认为是一种通常有争议的立场。只有在问题或能力下延长产品的使用寿命,零部件才能被认为是可资本化的。他们可以被视为预付费用,直到他们符合这个定义。另一个论点是,它们通常被分类为库存,即使使用时也会保持这样的状态,如果使用只是为了维护资产的当前有用的生命。通常非资本支出是指那些被认为不需要延长本单位原有生活的支出。在这种情况下,需要备件来延长太阳能装置的原始寿命,因此不能称之为非资本支出。即使在某些情况下,如果备件只在未来增加资产价值,它仍然可以被归类为资本化,但仅限于未来的经济利益。fasb和GAAP通常在这里采取比较宽松的立场。他们把它留给组织,在这种情况下,MGMT决定考虑的部分是资本化还是费用化。无论是资本化还是备件的库存标签,这里都是一致的。

论文代写:MGMT

The spare parts that are present in this situation for MGMT to use in the next year can be considered as those parts that prolong the longevity of the solar installations. MGMT as a business is contracted to support Electric Slide (ES) solar power plant in developing, constructing and operating solar power plants. Now according to the contract agreement, it is the responsibility of MGMT to ensure that spare parts for the solar installation and maintenance are handled. MGMT is hence expected to maintain the right level of materials and spare parts at all times. Both customized and generic spare parts are being held by the company at this point in order to support its client for emergency replacement or standard replacement. A composite depreciation method is used for the plant and expenses the plant maintenance, meaning showing it as expenses. Here the question is whether MGMT must classify the spare parts that it would be using within the year as inventory along with a depreciation value mapped to it, or should it be classified as prepaid other current asset meaning that it is part of the plant and material assets.

论文代写:MGMT
This is considered as a position that is usually disputed. Spare parts can be considered capitalizable only if they extend the life of the product under question or capabilities. They could be considered as a prepaid expense until they meet this definition. Another argument made is that they are usually classified under inventory, and would remain so even when they are used, if the use only serves to maintain the current useful life of the asset. Usually non-capital expenditures are those expenditures that are considered as not required for extending the original life of the unit. In this case, the spare parts are required to extend the original life of the solar installations and hence, it cannot be termed as a non-capital expenditure. Even in some situations, if the spare parts only add value to asset in future, it could still be classified as a capitalized but only with respect to the future economic benefit. FASBs and GAAP usually take a more lenient standpoint here. They leave it up to the organization, in this case, MGMT to decide for whether the part in consideration is capitalize or expensed. Be it the capitalization or the inventory labelling on the spare part, a consistency is expected here.

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