Restore clause in ASC

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How to Restore clause in ASC

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im gonna show you exactly how much i spend when i restore a boat because i actually ended up smashing my finger here with a dead blow so since im pretty much out of commission with this and ive got like three or four projects going on but this stops me from being able to work on those boats so lets go over exactly what i spend when i restore a boat well looks like its not [Music] this is a 1992 23 foot ocean master with a 300 horsepower mercury verado now most of the boats that ive done ive found them all in a similar fashion where i kind of look for a distressed boat that needs a lot of work and for this particular boat that were talking about i actually got it what i paid for the boat was a thousand dollars and i paid a thousand dollars for it because obviously it needed all these things it needed the fuel tank needed a transom all the electronics were shot needed the t-top cleaned up basically the boat went through hurricane irma on on a rack and it was just trashed and then

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What is ASC 606 10 25 19?

ASC 606-10-25-19(b) provides that the second criterion for a promised good or service to be accounted for as a separate performance obligation is that the promised good or service is distinct within the context of the contract or separately identifiable. Unlike the capable of being distinct criterion, the

What is the difference between ASC 840 and 842?

Under ASC 842, initial direct costs are defined as incremental costs of a lease that would not have been incurred if the lease had not been obtained. Under ASC 840, incremental direct costs can include internal costs as well as external costs such as legal fees, even if incurred before the lease was obtained.

What is excluded from ASC 842?

This means that ASC 842/IFRS 16 does not include: Intangible assets (ASC 350) Minerals biological assets including timber (ASC 930, 932) Inventory (ASC 330)

What is FASB ASC 842 10 15 39A?

842-10-15-39A A lessor may make an accounting policy election to exclude from the consideration in the contract and from variable payments not included in the consideration in the contract all taxes assessed by a governmental authority that are both imposed on and concurrent with a specific lease revenue-producing

What are the main points of ASC 606?

Under ASC 606, the essential parts of any contract include: Approval and commitment by both parties. Each partys rights regarding the goods and services. Payment terms.

What is lease remeasurement?

A change in the lease term or the assessment of whether the lessee will exercise an option to purchase the underlying asset and the discount rate for the lease already reflects that the lessee has an option to extend or terminate the lease or to purchase the underlying asset.

What is the simple explanation of ASC 606?

ASC 606 directs entities to recognize revenue when the promised goods or services are transferred to the customer. The amount of revenue recognized should equal the total consideration an entity expects to receive in return for the goods or services.

What is ASC 606 10 32 25?

Excerpt from ASC 606-10-32-25 An entity shall account for consideration payable to a customer as a reduction of the transaction price and, therefore, of revenue unless the payment to the customer is in exchange for a distinct good or servicethat the customer transfers to the entity.

What is ASC 606 10?

FASB ASC 606-10-25-16(A) states that entities are not required to assess whether promised goods or services are performance obligations, if they are immaterial in the context of the contract with the customer.

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