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EdrawMindChapter 5 Investment Real Estate
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Chapter 5 Investment Real Estate
This is a mind map and meeting notes about Chapter 5 Investment Real Estate, including initial measurement and subsequent measurement, scope, conversion, subsequent expenditures, etc.
Edited at 2024-01-27 01:13:10- One Hundred Years of Solitude Character Relationship Chart
One Hundred Years of Solitude is the masterpiece of Gabriel Garcia Marquez. Reading this book begins with making sense of the characters' relationships, which are centered on the Buendía family and tells the story of the family's prosperity and decline, internal relationships and political struggles, self-mixing and rebirth over the course of a hundred years.
- One Hundred Years of Solitude Character Relationship Chart
One Hundred Years of Solitude is the masterpiece of Gabriel Garcia Marquez. Reading this book begins with making sense of the characters' relationships, which are centered on the Buendía family and tells the story of the family's prosperity and decline, internal relationships and political struggles, self-mixing and rebirth over the course of a hundred years.
- Project Management Process Template
Project management is the process of applying specialized knowledge, skills, tools, and methods to project activities so that the project can achieve or exceed the set needs and expectations within the constraints of limited resources. This diagram provides a comprehensive overview of the 8 components of the project management process and can be used as a generic template for direct application.
Chapter 5 Investment Real Estate
- One Hundred Years of Solitude Character Relationship Chart
One Hundred Years of Solitude is the masterpiece of Gabriel Garcia Marquez. Reading this book begins with making sense of the characters' relationships, which are centered on the Buendía family and tells the story of the family's prosperity and decline, internal relationships and political struggles, self-mixing and rebirth over the course of a hundred years.
- One Hundred Years of Solitude Character Relationship Chart
One Hundred Years of Solitude is the masterpiece of Gabriel Garcia Marquez. Reading this book begins with making sense of the characters' relationships, which are centered on the Buendía family and tells the story of the family's prosperity and decline, internal relationships and political struggles, self-mixing and rebirth over the course of a hundred years.
- Project Management Process Template
Project management is the process of applying specialized knowledge, skills, tools, and methods to project activities so that the project can achieve or exceed the set needs and expectations within the constraints of limited resources. This diagram provides a comprehensive overview of the 8 components of the project management process and can be used as a generic template for direct application.
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- Outline
Chapter 5 Investment Real Estate (6 points)
1. Scope
Earn rent, capital appreciation, and both
(1) Belong to
Land use rights leased
Transferring land use rights after holding value-added
Buildings leased
Ancillary services
(2) Does not belong to
Real estate for self-use
As inventory (real estate companies)
Partially used and separately accounted for
2. Initial measurement and subsequent measurement
(1) Initial measurement (entry)
outsourcing
Purchase and rent out at the same time
Build it yourself
(2) Subsequent measurement (entries)
cost model
fair mode
Satisfy both conditions at the same time
Not at the same time
(3) Subsequent changes in measurement mode
Processing principles
Once determined, it cannot be changed at will.
To meet the conditions
Fairness shall not be transferred to cost
Cost to fair
Accounting policy changes, retrospective adjustment method
Fair and Book Differences Adjusted to Retained Earnings
The same treatment applies if it is put into production and transferred to personal use.
3. Conversion
(1) Conversion form and conversion date
four forms
Determination of conversion date
Land use rights and buildings are confirmed and put into operation
(2) Accounting processing (entries)
Non-real estate companies
One-to-one correspondence, other comprehensive income from self-use/inventory transferred to production and loan difference (fairly higher than book value)
Real estate companies
Note that those are book value, book balance, loan difference and other comprehensive income.
4. Subsequent expenditures
(1) Capitalization (entry)
No depreciation or amortization is mentioned during the period of renovation and expansion, efficiency improvement, and cost model.
(2) Expenditure
Other operating costs
5. Disposal (entry)