Subsequent expenditure on property, plant andequipment_2021年ACCA考试FR知识点

备考ACCA考试，掌握不好的知识点一定要多学多看，理解记忆，不要死记硬背。东奥小编为大家准备了ACCA考试FR科目知识点，赶快来看一下吧。

【内容导航】

Subsequent expenditure on property, plant and equipment-PPE后续费用处理

【知识点】

Subsequent expenditure on property, plant and equipment-PPE后续费用处理

Subsequent expenditure on property, plant and equipment-PPE后续费用处理

Subsequent expenditure on property, plant and equipment should only be capitalized if (capital expenditure):

It enhances the assets economic benefits

It relates to an overhaul or required major inspection of the asset-the costs associated with this should be capitalized and depreciated over the time until the next overhaul or safety inspection

It is replacing a component of a complex asset. This can only be capitalized if the original component has been written off.

All other subsequent expenditure should be recognized in the statement of profit or loss, because it merely maintains the economic benefits originally expected (revenue expenditure).

An aircraft requires a planned overhaul each year at a cost of $5,000. This is a condition of being allowed to fly.

希望广大备考ACCA考试的小伙伴们，能够提前做好规划，抓紧时间备考。最后预祝大家顺利通过ACCA考试。

注：以上内容来自Crystal老师基础班第14讲

(本文为东奥会计在线原创文章，仅供考生学习使用，禁止任何形式的转载)