{"id":2046,"date":"2020-11-25T09:27:18","date_gmt":"2020-11-25T09:27:18","guid":{"rendered":"http:\/\/accesshrs.com\/?p=2046"},"modified":"2022-10-21T13:36:48","modified_gmt":"2022-10-21T13:36:48","slug":"carrying-valuedefinition-formula-how-to-calculate","status":"publish","type":"post","link":"https:\/\/accesshrs.com\/index.php\/2020\/11\/25\/carrying-valuedefinition-formula-how-to-calculate\/","title":{"rendered":"Carrying Value\u00a0Definition, Formula How to Calculate Carrying Value?"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Is Carrying Value the Same as Book Value?<\/a><\/li>\n<li><a href=\"#toc-1\">Accounting Principles II<\/a><\/li>\n<li><a href=\"#toc-2\">Carrying Value<\/a><\/li>\n<li><a href=\"#toc-3\">Chapter 5 Practice Questions<\/a><\/li>\n<li><a href=\"#toc-5\">Learn the Basics of Accounting for Free<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"256px\" alt=\"the carrying value of a long-term note payable is computed as\"\/><\/p>\n<p>The investment company&#8217;s original cost of these assets  was $6 million. However, after two negative gross domestic product rates, the market experiences a significant downturn. The company&#8217;s portfolio falls 40% in value, to $3.6 million.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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width=\"259px\" alt=\"the carrying value of a long-term note payable is computed as\"\/><\/p>\n<p>At the end of the note\u2019s term, all of these interest charges have been recognized, and so the balance in this discount account becomes zero. To accomplish this process, the Discount on Notes Payable account is written off over the life of the note. Interest expense is not debited because interest is a function of time. The discount simply represents the total potential interest expense to be incurred if the note remains\u2019 unpaid for the full 120 days. Each year, the unamortized discount is reduced by the interest expense for the year.<\/p>\n<h2 id=\"toc-0\">Is Carrying Value the Same as Book Value?<\/h2>\n<p>&#8220;Cash flow&#8221; is one of the most vital elements in the survival of a business. It can be positive, or negative, which is obviously a most undesirable situation. The chapter develops the concept of cash flow and then shows how the funds can be used in the business. Funds are not  only generated internally; they may be externally generated, and so the chapter finishes with a discussion of externally generated funds.<\/p>\n<ul>\n<li>If the lender can reasonably estimate the impaired cash flows an entry is made to record the debt impairment.<\/li>\n<li>For example, notes may be issued to purchase equipment or other assets or to borrow money from the bank for working capital purposes.<\/li>\n<li>The account should be credited only when the building or major improvement is sold, demolished, or otherwise retired, such as by transfer to the Other Real Estate account.<\/li>\n<li>Price Of BondsThe bond pricing formula calculates the present value of the probable future cash flows, which include coupon payments and the par value, which is the redemption amount at maturity.<\/li>\n<li>Estimate the fair value of the identifiable assets and liabilities that support the goodwill and compare to their carrying values on the firm\u2019s balance sheet to determine a new estimate of goodwill.<\/li>\n<li>The conversion often gives bondholders an opportunity to benefit if the market price of the common stock increases substantially.<\/li>\n<\/ul>\n<p>Although cash flow statements have now superseded statements of source and application of funds, funds flow statements may not disappear entirely. Some businesses or industries will continue to find fund flow statements useful and informative.<\/p>\n<h2 id=\"toc-1\">Accounting Principles II<\/h2>\n<p>The interest decreases each period, while the portion applied to the loan principal increases. The reason is that a constant percentage is applied to a decreasing bond carrying value to compute interest expense. Compute the amortization amount by determining the difference between the amounts computed in the first two steps. The carrying value of the bond decreases $400 each period until it reaches its face value of $100,000 at the end of period five. This results in a bond premium of $2,000 ($100,000 &#8211; $102,000).<\/p>\n<ul>\n<li>If the improvement is made to a building and is considered to have an independent useful life, depreciation is recognized over the service life of the improvement.<\/li>\n<li>If current market rates are lower than an outstanding bond&#8217;s interest rate, the bond will sell at a premium.<\/li>\n<li>These should be accumulated in a subsidiary construction account until completion of the project and capitalized in one or more subsidiary accounts under the appropriate Bank premises asset.<\/li>\n<li>The Reserve Bank lessee shall measure the right-of-use asset at cost less any accumulated amortization and any accumulated impairment losses, taking into consideration any reassessment requirements.<\/li>\n<\/ul>\n<p>For purposes of recognizing long-term physical assets, materiality is defined as equal to or greater than established capitalization thresholds. Table 30.72 provides the capitalization thresholds for the types of assets described in this chapter. The thresholds stated in the table represent the lower limit above which these transactions must be capitalized. A Reserve Bank has the option to implement more stringent thresholds if it deems such a policy preferable. The cost incurred for any asset that does not meet the criteria described above or the capitalization threshold for similar assets should be expensed in the period incurred.<\/p>\n<h2 id=\"toc-2\">Carrying Value<\/h2>\n<p>A type of bond which is not collateralized but backed only by the issuer&#8217;s general credit standing. Amounts owed to suppliers for products and\/or services purchased on credit. A 60-day note, dated February 15, 2019, with a face value of $15,000, bearing interest at 8 percent.<\/p>\n<ul>\n<li>For example, the bond\u2019s face value is $ 1000, the date of the bond issue is January 1, 2019, and the maturity date is December 31, 2021.<\/li>\n<li>This is because the amortization of the discount is in equal amounts and does not take into consideration what the carrying amount of the note was at any period of time.<\/li>\n<li>If Sizzle Corp. follows ASPE, there would be a choice between the effective interest method and the straight-line method.<\/li>\n<li>This means that on top of repaying the principal amount, the business will also have to make interest payments.<\/li>\n<\/ul>\n<p>The quantity of output or operating efficiency of the asset is significantly increased. The useful life of the existing asset is increased by more than one year. Board of Governors of the Federal Reserve System The Federal Reserve, the central bank of the United States, provides the nation with a safe, flexible, and stable monetary and financial system. Given below are some different sources and applications of funds finance items purposely scattered for an Agribusiness Company K for the year ended 31 December 19X8. Once all sources and applications of funds are computed, they may be arranged in statement form so that we can analyse them better.<\/p>\n<h2 id=\"toc-3\">Chapter 5 Practice Questions<\/h2>\n<p>The impairment amount is calculated as the difference between the carrying value at amortized cost and the present value of the estimated impaired cash flows. Note that in this example Maxwell is willing to lend more money, $4,329.48 as compared to $3,917.63, to Nictonia. Another way of looking at it would be that the interest component embedded <a href=\"https:\/\/accountingcoaching.online\/the-carrying-value-of-a-long-term-note-payable-a\/\">the carrying value of a long-term note payable is computed as<\/a> in the note is less in this case. This makes sense as the principal amount of the note is being slowly reduced over its five-year term due to of the yearly payments of $1,000. In other words, the higher the frequency of payments, the lower the interest component will be. This is the same concept as with a mortgage owing for a house.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"257px\" alt=\"the carrying value of a long-term note payable is computed as\"\/><\/p>\n<p>This means that the $1,000 discount should be recorded as interest expense by debiting Interest Expense and crediting Discount on Note Payable. In this way, the $10,000 paid at maturity will be entirely offset with a $10,000 reduction in the Note Payable account . As the length of time to maturity of the note increases, the interest component becomes increasingly more significant. As a result, any notes payable with greater than one year to maturity are to be classified as long-term notes and require the use of present values to estimate their fair value at the time of issuance.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content Is Carrying Value the Same as Book Value? Accounting Principles II Carrying Value Chapter 5 Practice Questions Learn the Basics of Accounting for Free The investment company&#8217;s original cost of these assets was $6 million. However, after two negative gross domestic product rates, the market experiences a significant downturn. The company&#8217;s portfolio falls 40% [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-2046","post","type-post","status-publish","format-standard","hentry","category-bookkeeping"],"_links":{"self":[{"href":"https:\/\/accesshrs.com\/index.php\/wp-json\/wp\/v2\/posts\/2046","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/accesshrs.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/accesshrs.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/accesshrs.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/accesshrs.com\/index.php\/wp-json\/wp\/v2\/comments?post=2046"}],"version-history":[{"count":1,"href":"https:\/\/accesshrs.com\/index.php\/wp-json\/wp\/v2\/posts\/2046\/revisions"}],"predecessor-version":[{"id":2047,"href":"https:\/\/accesshrs.com\/index.php\/wp-json\/wp\/v2\/posts\/2046\/revisions\/2047"}],"wp:attachment":[{"href":"https:\/\/accesshrs.com\/index.php\/wp-json\/wp\/v2\/media?parent=2046"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/accesshrs.com\/index.php\/wp-json\/wp\/v2\/categories?post=2046"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/accesshrs.com\/index.php\/wp-json\/wp\/v2\/tags?post=2046"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}