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Depreciation policies Some businesses adopt a policy of charging a full year’s depreciation in the year the asset was purchased, and none in the year of its sale. What metrics do you use to gage capacity and growth? What measures are you using/developing for future scalability? What is the measured throughput of the environment? Goodwill generates cash flows in combination with other assets - these are known as cash generating units or CGUs.Others take proportionate depreciation for the number of months of ownership of the asset in the year. The impairment test must be done by comparing the carrying amount of the CGU containing the goodwill with its recoverable amount.Depreciation spreads the cost of non-current/fixed assets fairly over assets’ useful lives, so that a charge against profit appears in the income statement/profit and loss account each year. It is useful to consider the process of testing for goodwill in a little more depth.Methods of depreciation There are two main methods of depreciation which are tested in basic level examinations: • straight line method - a percentage of cost (or cost less residual value) is charged each year • reducing balance method - a percentage is charged on the written down value (cost less accumulated depreciation to date). Any asset is said to be impaired if its carrying amount is more than its recoverable amount.

However, there will sometimes be a requirement to adjust it to allow for damaged or slow-moving items. Answer Elimination of the sale and cost of sale (effectively own costs have been capitalised as a non-current asset).

IAS 2, Inventories and SSAP 9, Stocks and Long-term Contracts both require inventories/stock to be included at the lower of cost and net realisable value. Reduction of carrying amount of the plant by the URP over the remaining life of the plant (20,000/5 years x 4 years).

It may therefore be necessary to reduce the given figure to reflect a net realisable value below cost for the items detailed. Reduction of depreciation to be based on cost to group.

If the trial balance balances, your answer must balance, and therefore any changes to the trial balance must balance. It is a relatively simple matter to eliminate the asset (investment) against the liability (loan) in the consolidated balance sheet, and the interest received against the interest paid in the consolidated income statement.

Having said that, it is more important to complete the question within the time allowed, without spending time on getting the balance sheet to balance. One point to watch out for is that a subsidiary may have issued, for example, m of loan notes of which the parent has purchased only ni Jn these circumstances, only the m (and the proportionate interest) should be eliminated.

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