- CACH TINH INCURRED EXPENSES PRO
- CACH TINH INCURRED EXPENSES LICENSE
- CACH TINH INCURRED EXPENSES PLUS
Phil Ercolini stated that the analysis of the MLDA is a departure from his previous experience, and that he is pro-development.įuture minimum lease payments and operating lease expense are as follows:Operating CapitalLeases Leases($ in millions) 2009$ 142$ 66201012928201194262012791720137032014 and subsequent years 359 5 Total$ 873 $ 145Less imputed interest on capital leases at an average rate of 5.3% (6) Present value of minimum lease payments included in debt $ 139 Operating Lease Expense 2008 Contingent rents are primarily comprised of usage-based rent paid to other railroads for joint facility operations.įor purposes of this Lease, the term "Aggregate Fixed Charge Coverage Ratio" shall mean with respect to the twelve month period of time ending on the date of calculation, the ratio calculated for such period of time of (a) the sum of Net Income, Depreciation and Amortization, Interest Expense and Operating Lease Expense, less a corporate overhead allocation in an amount equal to 4% of Aggregate Gross Sales, to (b) the sum of the Operating Lease Expense and the Equipment Payment Amount.
CACH TINH INCURRED EXPENSES PRO
The cost associated with the ground lease is only incurred during the time period before the pro forma.
CACH TINH INCURRED EXPENSES PLUS
For example, Lease Expense for 2021 is base rent ($192,000) plus Taxes and CAM ($36,000) for a total of $228,000, which matches the proforma. Textbook content produced by OpenStax is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike License. We recommend using aĪuthors: Mitchell Franklin, Patty Graybeal, Dixon Cooperīook title: Principles of Accounting, Volume 2: Managerial Accounting Use the information below to generate a citation. Then you must include on every digital page view the following attribution:
If you are redistributing all or part of this book in a digital format, Then you must include on every physical page the following attribution: If you are redistributing all or part of this book in a print format,
CACH TINH INCURRED EXPENSES LICENSE
Want to cite, share, or modify this book? This book uses theĬreative Commons Attribution-NonCommercial-ShareAlike License (You will learn more about this in future cost or advanced managerial accounting courses.) This method is typically used in the event of larger variances in their balances or in bigger companies. To adjust for overapplied or underapplied manufacturing overhead, some companies have a more complicated, three-part allocation to work in process, finished goods, and cost of goods sold. If the overhead was overapplied, and the actual overhead was $248,000 and the applied overhead was $250,000, the entry would be: Since manufacturing overhead has a debit balance, it is underapplied, as it has not been completely allocated. Returning to our example, at the end of the year, Dinosaur Vinyl had actual overhead expenses of $256,500 and applied overhead expenses of $250,000, as shown: If manufacturing overhead has a credit balance, the overhead is overapplied, and the resulting amount in cost of goods sold is overstated. If manufacturing overhead has a debit balance, the overhead is underapplied, and the resulting amount in cost of goods sold is understated. Since the overhead is first recorded in the manufacturing overhead account, then applied to the individual jobs, traced through finished goods inventory, and eventually transferred to cost of goods sold, the year-end balance is eliminated through an adjusting entry, offsetting the cost of goods sold. The same account is credited when overhead is applied to the individual jobs in production, as shown: The actual overhead costs are recorded through a debit to manufacturing overhead. This shows the actual amount was overapplied overhead. If, at the end of the term, there is a credit balance in manufacturing overhead, more overhead was applied to jobs than was actually incurred. A debit balance in manufacturing overhead shows either that not enough overhead was applied to the individual jobs or overhead was underapplied. Trong bài vit hôm nay, chúng tôi s tng hp t vng ting Anh ca ngành k toán thông dng nht hin nay bn c tham kho và áp dng. If, at the end of the term, there is a debit balance in manufacturing overhead, the overhead is considered underapplied overhead. Mi ngành ngh s có các thut ng chuyên ngành ngh. Thus, at year-end, the manufacturing overhead account often has a balance, indicating overhead was either overapplied or underapplied. As you’ve learned, the actual overhead incurred during the year is rarely equal to the amount that was applied to the individual jobs.
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