資本預算(ppt 47)

Learning Objective 1
Describe the nature and importance of long-term assets.
Long-Term (Capital) Assets
What are long-term capital assets?
Long-term capital assets are equipment or facilities that provide productive services to the organization for more than one accounting period.
Long-Term (Capital) Assets
Organizations have developed specific tools to control the acquisition and use of long-term assets for three reasons:
Organizations commit to long-term assets for extended periods of time.
The amount of capital committed is usually very large.
The long-term nature of capital assets creates technological risk for organizations.
Long-Term (Capital) Assets
What is capital budgeting?
It is a systematic approach to evaluating an investment in long-term assets.

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