Công ty A mua một TSCĐ mới (100%) có nguyên giá 200 triệu đồng, chi phí vận chuyển là 2 triệu đồng, chi phí lắp đặt chạy thử là 3 triệu đồng. Biết rằng TSCĐ có thời gian sử dụng dự kiến 10 năm. TSCĐ được đưa sử dụng từ ngày 1/1/2004. Sau 5 năm sử dụng, công ty nâng cấp TSCĐ với tổng chi phí là 50 triệu đồng, thời hạn sử dụng được đánh giá lại là 7 năm (tăng 2 năm so với thời gian sử dụng đã đăng kí ban đầu), ngày đưa vào sử dụng là 1/1/2009. Tính lại mức trích khấu hao theo phương pháp đường thẳng.

The new york times (nov. 30, 1993) reported that “the inability of opec to agree last week to cut production has sent the oil market into turmoil . . [leading to] the lowest price for domestic crude oil since june 1990.” why were the members of opec trying to agree to cut production? so they could save more oil for future consumption so they could lower the price so they could raise the price why do you suppose opec was unable to agree on cutting production? because each country has a different production capacity because each country experiences different production costs because each country has an incentive to cheat on any agreement the newspaper also noted opec’s view “that producing nations outside the organization, like norway and britain, should do their share and cut production.” what does the phrase “do their share” suggest about opec’s desired relationship with norway and britain? opec would like norway and britain to keep their production levels high. opec would like norway and britain to act competitively. opec would like norway and britain to join the cartel.