Subsequent expenditures related to long-distance pipeline Accounting Problems
|School||China University of Petroleum|
|Keywords||Pipeline Subsequent expenditure Valuation Accounting|
Pipeline transportation of oil and gas business as the key , the burden of the nation's oil and gas supply, and long-distance pipeline transport of oil and gas as the main carrier , pipeline companies are engaged in business activities in the material basis , the relationship between pipeline companies to improve labor productivity . As a pipeline company's most important fixed assets, long-distance pipeline construction itself has cost a lot, after the completion of the maintenance costs are also a very large expenditures. How accurate accounting of accounting Pipeline occurred subsequent expenditures accurately reflect the long-distance pipeline assets, financial situation has become critical issues before us . In this paper, long-distance pipeline asset valuation and subsequent expenditure accounting treatment as the core pipeline assets Subsequent expenditures from this center starting in the analysis of fixed asset valuation and subsequent expenditure under the premise of the theory , research pipeline assets subsequent expenditure on the basis of the specific content , according to the purpose of subsequent expenditures occurred , subsequent expenditure on the content pipeline assets re- classified into life associated with subsequent costs associated with the functioning of subsequent costs associated with future royalties subsequent expenditures related to security subsequent expenditures related to environmental protection and the five subsequent expenditure . Meanwhile, the research pipeline assets denominated subsequent expenditure , analyzed long-distance pipeline subsequent expenditure affecting factors determining pipeline assets subsequent expenditure should be used by the different elements of pricing , and for different types of pipeline assets subsequent expenditure proposed corresponding accounting treatment , and then analyzes long-distance pipeline assets subsequent expenditures were different accounting treatment for business results , tax and financial reporting to the consequences and impact .