골프 코스의 자산성과 감가상각에 대한 연구

Abstract

The asset from the course account in a Golf club is a continuous and systematic operating asset and the asset being managed. And the golf course asset is also continuing asset managed as a valuable asset more likely to lose a value if you do not have to be interested in management it constantly. The golf course needs to prevent disease, lawn pests and weed management etc. as a banker plants can grow normally and to perform basic activities, if they do not perform as a golf course they can play golf as for normal a business Role does not. Environment for the grass course grows underlying construction is underway, the cost of the asset injected into the cost of this course appropriate for the fact that, if the land is totally different from the nature of the asset can be categorized as being baseless. Even though also once construction was over if it is not permanently renovation unnecessary but continuous and systematic asset management state of the best grass for golf play and grants for the full or partial management is required. In order to achieve this, We need manpower, equipment management, seasonal course management. The current course account asset is not a asset to depreciation account. However, as shown above, of course continue to do its own facilities management and maintenance activities, which complement the construction through a continually changing reality, considering the changes could lead to correct the depreciation asset to be considered. Therefore, courses are classified account to the assets without depreciation to manage and adjust to the realities and should be improvement. In addition, the golf course asset from being classified as the course of our accounts and assets acquired though this tax, the acquisition is classified as being won. However, the purchase of the value-added tax though our spending is limited by the nature of our though the original intent of the value-added tax that can be slipped on. The course account asset does not asset which land closer to the nature of assets without depreciation , but it needs to raise grass land use and ongoing management is required, and with time, depending on the value of asset and the reduction. Therefore, the purchase of the value-added tax should be deducted. Course account depreciation of assets, cash outflow through it involves a different account than the cost of improving the financial structure will be very large effect. This gives company that pay corporate tax effect is to reduce the cash outflow, thus contributing to the improvement over the company's financial structure will be, at the golf course is relatively large amount of assets, considering that the golf course would improve the financial structure the effect will be a very big contribution.