本篇代写assignment-公司的投资和支出讲了额外工厂50万美元的采购成本属于资本性质，因此，公司要求与折旧相同。假设新增工厂的使用年限为5年，则可分5次等额申领。本公司所发生的费用是用于购买机器的费用，不属于收入性质。这意味着它是对工厂的投资，因此是资本支出。资本支出不允许作为支出申报，可以作为折旧申报。本篇代写assignment文章由新西兰第一论文 Assignment First辅导网整理，供大家参考阅读。
In the given case, $500,000 spent towards acquiring additional factory which is capital asset. Therefore, $100,000 can be shown as depreciation and will be continued to till another four years so that entire depreciated amount $500,000 can be claimed assuming useful life of the additional factory is five years. Recognition criteria for an expense are met.
1.3 Conclusion
The contention of the Directors is not valid. The purchase cost of additional factory $500,000 is in capital nature, and hence, the company claims the same as depreciation. Assuming useful life of additional factory is five years, the amount can be claimed in five equal instalments. The expense so made by the company is toward purchase of machinery and such expenditure is not revenue nature. It means that it is an investment on the factory and hence is capital expenditure. The capital expenditure is not allowed to claim as expenditure and it can be claimed as depreciation.
2.0 Issue of preference shares
The company issued 3% redeemable preference shares with a fixed dividend. In case profits not available, company still has to pay dividend in the forthcoming years. After three years, the shares can be redeemed with the face value of preference shares. The preference share capital is a capital called by the Company to meet its business requirements. A fixed interested will be paid to the preference shareholders. The types of preference shares include redeemable preference shares, irredeemable preference shares, participating preference shares, non-participating preference shares. The amount of fixed interest is shown before the preference shares i.e. 3% redeemable preference shares. It means that the company needs to pay fixed dividend of 3% on preference shares which is to be paid. The payment of such dividend is a liability to the company.
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