{"id":14415,"date":"2023-04-20T14:58:51","date_gmt":"2023-04-20T06:58:51","guid":{"rendered":"https:\/\/whusiang.com\/?p=14415"},"modified":"2023-04-20T21:55:03","modified_gmt":"2023-04-20T13:55:03","slug":"contra-asset-examples-how-a-contra-asset-account","status":"publish","type":"post","link":"https:\/\/whusiang.com\/?p=14415","title":{"rendered":"Contra Asset Examples, How a Contra Asset Account Works"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;margin-bottom: 1em;padding: 1em;width: 350px\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Further examples<\/a><\/li>\n<li><a href=\"#toc-1\">Contra Asset Account<\/a><\/li>\n<li><a href=\"#toc-2\">Assets:<\/a><\/li>\n<li><a href=\"#toc-3\">What is a Contra Asset Account? Definition, Types, Example, and More<\/a><\/li>\n<li><a href=\"#toc-4\">How to Record a Contra Account<\/a><\/li>\n<li><a href=\"#toc-6\">Best practices for implementing the new lease accounting standard<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='margin-left:auto;margin-right:auto' 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\" width=\"257px\" alt=\"contra asset account definition\" \/><\/p>\n<p>Goodwill&#8217;s value on the balance sheet is reported at net of accumulated impairment loss, a contra asset account; the current impairment loss is reported on the income statement. When a good is sold on credit, the amount receivable from customers is shown under the debtor\u2019s balance sheet balance. It is a standard business practice to prepare an estimate for the amount likely to go bad. This amount is shown as a provision or reserve for doubtful debts. The provision for doubtful debts is a contra asset account related to debtors.<\/p>\n<p>Hence, the book value of the liability will be the credit balance of the liability account minus the debit balance of its contra liability counterpart. As mentioned, CA accounts usually have a negative value which is the same as a credit balance. That is to completely or partially offset the balance of their related asset accounts. Asset accounts usually have a positive value which is <a href=\"https:\/\/www.scoopbyte.com\/the-role-of-real-estate-bookkeeping-services-in-customers-finances\/\">real estate bookkeeping<\/a> the same as a debit balance. By reporting contra accounts on the balance sheet, users can learn even more information about the company than if the equipment was just reported at its net amount. Balance sheet readers cannot only see the actual cost of the item; they can also see how much of the asset was written off as well as estimate the remaining useful life and value of the asset.<\/p>\n<h2 id=\"toc-0\">Further examples<\/h2>\n<p>On the other hand, accumulated  depreciation is a contra asset  account. This account will offset the asset\u2019s value by $10,000 each year. Sometimes, the current value of a note receivable will fall compared to its face value.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='margin-left:auto;margin-right:auto' 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\" width=\"252px\" alt=\"contra asset account definition\" \/><\/p>\n<p>This will be shown using a contra account called an accumulated depreciation account. Without this account, the user may not know about the adjustments made to the value of machinery. In a balance sheet, accumulated depreciation would be reflected as a reduction from the asset\u2019s account so that the net balance is evident. Increases in value in excess of prior impairment loss is debited directly to the asset and credited to a revaluation reserve account in the equity section of the balance sheet. Increases in value in excess of prior impairment loss are debited directly to the asset and credited to a revaluation reserve account in the equity section of the balance sheet. Contra assets allow for more granular visibility on the balance sheet by maintaining historical costs and independent values rather than reducing the original account directly.<\/p>\n<h2 id=\"toc-1\">Contra Asset Account<\/h2>\n<p>Contra accounts have different names depending on the account they correspond. For instance, a contra account that relates to an accounts receivable is called a contra asset account. Contra Liability Account \u2013 A contra liability account is a liability that carries a debit balance and decreases other liabilities on the balance sheet. Most accountants choose to record the depreciation over the useful life of an item in the accumulated depreciation contra asset account, which is a credit account. The balance sheet would show the piece of equipment at its historical cost, then subtract the accumulated depreciation to reflect the accurate value of the asset.<\/p>\n<ul>\n<li>Contra accounts are important because they allow a company to follow the matching principle by recording an expense initially in the contra asset account.<\/li>\n<li>Contra accounts also allow companies to present the net value for these areas by reducing the original amount.<\/li>\n<li>Allowances for bad debts under receivables accounts and bad debt accounts are contra accounts to a revenue account.<\/li>\n<li>The Profit and Loss report is important in that it shows the detail of sales, cost of sales, expenses and ultimately the profit of the company.<\/li>\n<\/ul>\n<p>This negative amount is reduced from the total equity of a company. This can also be referred to as outstanding shares that appear on the balance sheet of a company. To offset this, the allowance for doubtful accounts balance is adjusted via a credit, while the bad debt account is debited to balance out the AR account. When combined, the AR account and the allowance for doubtful accounts contra assets offer a projection of how much net cash is expected to be received from outstanding accounts. Contra assets are accounts in the general ledger\u2014where you enter your transactions\u2014that carry a balance used to offset the account with which it is paired.<\/p>\n<h2 id=\"toc-2\">Assets:<\/h2>\n<p>Note that in accounting, the term &#8220;book value&#8221; is also used interchangeably with net value. Therefore, the book value of an asset in the books is equal to its historical cost minus the related amount of contra asset in the balance sheet . A contra account is an account with a balance opposite the normal accounts in its category. Contra accounts are usually linked to specific accounts on thebalance sheetand are reported as subtractions from these accounts.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='margin-left:auto;margin-right:auto' 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\" width=\"259px\" alt=\"contra asset account definition\" \/><\/p>\n<p>From the bank&#8217;s point of view, your credit card account is the bank&#8217;s asset. Hence, using a debit card or credit card causes a debit to the cardholder&#8217;s account in either situation when viewed from the bank&#8217;s <a href=\"https:\/\/www.harlemworldmagazine.com\/retail-accounting-why-is-it-essential-for-inventory-management\/\">https:\/\/www.harlemworldmagazine.com\/retail-accounting-why-is-it-essential-for-inventory-management\/<\/a> perspective. Alternately, debits and credits can be listed in one column, indicating debits with the suffix &#8220;Dr&#8221; or writing them plain, and indicating credits with the suffix &#8220;Cr&#8221; or a minus sign.<\/p>\n<h2 id=\"toc-3\">What is a Contra Asset Account? Definition, Types, Example, and More<\/h2>\n<p>These include accumulated depreciation, accumulated amortization, allowance for receivables, obsolete inventory, and discount on notes receivables. Contra equity accounts are accounts in the equity section of the balance sheet that reduce the amount of equity a company holds. Therefore, contra equity accounts have a debit balance to offset their corresponding equity balances. As mentioned above, the primary situation in which contra asset accounts appear has to do with accumulated depreciation. Therefore, an example of a contra asset account involved with a depreciation situation seems reasonable to observe.<\/p>\n<ul>\n<li>The book value of an asset is the value of the asset recorded in the company&#8217;s balance sheet.<\/li>\n<li>If it is the first year of operation, there is no outstanding balance in the allowance account.<\/li>\n<li>For all transactions, the total debits must be equal to the total credits and therefore balance.<\/li>\n<li>All three values can be useful for investors depending on what they&#8217;re looking for.<\/li>\n<li>For example, if an account has a debit balance, a contra account will have a credit balance.<\/li>\n<li>Treasury stock differs from other stocks in that it has no voting rights, and no dividends are paid to the treasury stock.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Content Further examples Contra Asset Account Assets: What is a Contra Asset Account? Definition, Types, Example, and More How to Record a Contra Account Best practices for implementing the new lease accounting standard Goodwill&#8217;s value on the balance sheet is reported at net of accumulated impairment loss, a contra asset account; the current impairment loss &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/whusiang.com\/?p=14415\"> <span class=\"screen-reader-text\">Contra Asset Examples, How a Contra Asset Account Works<\/span> Read More &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156],"tags":[],"class_list":["post-14415","post","type-post","status-publish","format-standard","hentry","category-bookkeeping-2"],"_links":{"self":[{"href":"https:\/\/whusiang.com\/index.php?rest_route=\/wp\/v2\/posts\/14415","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/whusiang.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/whusiang.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/whusiang.com\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/whusiang.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14415"}],"version-history":[{"count":1,"href":"https:\/\/whusiang.com\/index.php?rest_route=\/wp\/v2\/posts\/14415\/revisions"}],"predecessor-version":[{"id":14416,"href":"https:\/\/whusiang.com\/index.php?rest_route=\/wp\/v2\/posts\/14415\/revisions\/14416"}],"wp:attachment":[{"href":"https:\/\/whusiang.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14415"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/whusiang.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14415"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/whusiang.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14415"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}