CHAPTER 10
Depreciation, Impairments, and Depletion
Assignment Classification Table (By Topic)
Brief Critical
Topics Questions Exercises Exercises Problems Thinking
1. Depreciation methods; 1, 2, 3, 4, 5, 1, 2, 3, 4, 5, 1, 2, 3 1, 2, 3, 4, 5
meaning of depreciation; 6, 10, 14, 8, 14, 15,
choice of depreciation 20, 16
methods.
2. Computation of 7, 8, 9, 13 1, 2, 3, 4 1, 2, 3, 4, 1, 2, 3, 1, 2, 3, 5
depreciation. 5, 6, 7,8 4, 8, 10,
10, 15 11, 12
3. Depreciation base. 6, 7 5 8, 14 1, 2, 8, 10 3
4. Errors; changes in 13 7 11, 12, 3, 4 3
estimate. 13, 14
5. Depreciation of partial 15 2, 3, 4 3, 4, 5, 6, 1, 2, 3,4,5
periods. 7, 15 10, 11
6. Group and Composite 11, 12 6 9 2
methods.
7. Impairments.. 16, 17, 8, 9 16, 17, 18 9
18, 19
8. Depletion. 21, 22, 23, 10 19, 20, 21, 5, 6, 7
22, 23
Copyright © 2022 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only) 14-1-709
,Professional Research (Continued)
9. Ratio analysis. 24 11 24
*10. Tax depreciation 25 12 25, 26 12
(MACRS).
*This material is covered in an Appendix to the chapter.
14-1-710 Copyright © 2022 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only)
,
, Assignment Classification Table (By Learning Objective)
Learning Objectives Brief Critical
Questions Exercises Exercises Problems Thinking
1. Describe 1, 2, 3, 4, 5, 6, 1, 2, 3, 4, 1, 2, 3, 4, 5, 1, 2, 3, 1, 2, 3, 4,
depreciation 7, 8, 9, 10, 11, 5, 6, 7 6, 7, 8, 9, 10, 4, 5, 7, 8, 5
concepts and 12, 13, 14, 15, 11, 12, 13, 10, 11, 12
methods of 20 14, 15,
depreciation.
2. Identify the 16, 17, 18, 19 8, 9 16, 17, 18 9
accounting issues
related to asset
impairment.
3. Explain the 21, 22, 23, 10 19, 20, 21, 5, 6, 7
accounting 22, 23
procedures for
depletion of natural
resources.
4. Demonstrate how to 24 11 24
report and analyze
property, plant,
equipment, and
natural resources.
*5. Describe income tax 25 12 25, 26 12
methods of
depreciation.
14-1-710 Copyright © 2022 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only)
Depreciation, Impairments, and Depletion
Assignment Classification Table (By Topic)
Brief Critical
Topics Questions Exercises Exercises Problems Thinking
1. Depreciation methods; 1, 2, 3, 4, 5, 1, 2, 3, 4, 5, 1, 2, 3 1, 2, 3, 4, 5
meaning of depreciation; 6, 10, 14, 8, 14, 15,
choice of depreciation 20, 16
methods.
2. Computation of 7, 8, 9, 13 1, 2, 3, 4 1, 2, 3, 4, 1, 2, 3, 1, 2, 3, 5
depreciation. 5, 6, 7,8 4, 8, 10,
10, 15 11, 12
3. Depreciation base. 6, 7 5 8, 14 1, 2, 8, 10 3
4. Errors; changes in 13 7 11, 12, 3, 4 3
estimate. 13, 14
5. Depreciation of partial 15 2, 3, 4 3, 4, 5, 6, 1, 2, 3,4,5
periods. 7, 15 10, 11
6. Group and Composite 11, 12 6 9 2
methods.
7. Impairments.. 16, 17, 8, 9 16, 17, 18 9
18, 19
8. Depletion. 21, 22, 23, 10 19, 20, 21, 5, 6, 7
22, 23
Copyright © 2022 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only) 14-1-709
,Professional Research (Continued)
9. Ratio analysis. 24 11 24
*10. Tax depreciation 25 12 25, 26 12
(MACRS).
*This material is covered in an Appendix to the chapter.
14-1-710 Copyright © 2022 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only)
,
, Assignment Classification Table (By Learning Objective)
Learning Objectives Brief Critical
Questions Exercises Exercises Problems Thinking
1. Describe 1, 2, 3, 4, 5, 6, 1, 2, 3, 4, 1, 2, 3, 4, 5, 1, 2, 3, 1, 2, 3, 4,
depreciation 7, 8, 9, 10, 11, 5, 6, 7 6, 7, 8, 9, 10, 4, 5, 7, 8, 5
concepts and 12, 13, 14, 15, 11, 12, 13, 10, 11, 12
methods of 20 14, 15,
depreciation.
2. Identify the 16, 17, 18, 19 8, 9 16, 17, 18 9
accounting issues
related to asset
impairment.
3. Explain the 21, 22, 23, 10 19, 20, 21, 5, 6, 7
accounting 22, 23
procedures for
depletion of natural
resources.
4. Demonstrate how to 24 11 24
report and analyze
property, plant,
equipment, and
natural resources.
*5. Describe income tax 25 12 25, 26 12
methods of
depreciation.
14-1-710 Copyright © 2022 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only)
