マインドマップギャラリー 第5章 投資用不動産
これは、初期測定とその後の測定、範囲、変換、その後の支出などを含む、第 5 章の投資不動産に関するマインド マップと会議メモです。
2024-01-27 01:13:10 に編集されましたThis template, created with EdrawMind, provides a structured workflow for weekly coordination meetings focused on MEP (Mechanical, Electrical, Plumbing) pipeline layout. It follows a four-stage cycle: starting with Issue Identification (Clash Detection) to detect pipeline conflicts, moving to Meeting Agenda preparation to define discussion topics, then On-site Discussion to review and resolve issues on the construction site, and finally Resolution & Update to document solutions and track progress. This template can be reused to standardize MEP coordination processes, ensuring clear communication, efficient problem-solving, and smooth construction progress.
This template, created with EdrawMind, outlines a quarterly checklist for preparing materials for green building certification. It is divided into four sequential quarters: Q1 focuses on Basic Material Preparation, including collecting project approval documents and compiling self-assessment reports; Q2 covers Technical Data Improvement, such as organizing energy consumption calculation books and preparing green construction proof materials; Q3 involves On-site Inspection Preparation, including organizing construction process materials and verifying certification standards; and Q4 is for Formal Application, which includes completing online reporting and cooperating with expert on-site reviews. This template can be reused to systematically prepare for green building certification, ensuring all requirements are met and the process is efficient.
This template, created with EdrawMind, provides a comprehensive framework for daily monitoring of deep foundation pit construction. It covers six key monitoring areas: Retaining Wall Top Displacement, Settlement of Surrounding Buildings, Groundwater Level, Pit Bottom Heave, Support Axial Force, and Data Summary & Analysis. Each section specifies monitoring points, frequency, and warning values to ensure safety. The template can be reused to standardize monitoring practices, track structural stability, and trigger immediate alarms if warning thresholds are exceeded, thus mitigating risks during foundation pit construction.
This template, created with EdrawMind, provides a structured workflow for weekly coordination meetings focused on MEP (Mechanical, Electrical, Plumbing) pipeline layout. It follows a four-stage cycle: starting with Issue Identification (Clash Detection) to detect pipeline conflicts, moving to Meeting Agenda preparation to define discussion topics, then On-site Discussion to review and resolve issues on the construction site, and finally Resolution & Update to document solutions and track progress. This template can be reused to standardize MEP coordination processes, ensuring clear communication, efficient problem-solving, and smooth construction progress.
This template, created with EdrawMind, outlines a quarterly checklist for preparing materials for green building certification. It is divided into four sequential quarters: Q1 focuses on Basic Material Preparation, including collecting project approval documents and compiling self-assessment reports; Q2 covers Technical Data Improvement, such as organizing energy consumption calculation books and preparing green construction proof materials; Q3 involves On-site Inspection Preparation, including organizing construction process materials and verifying certification standards; and Q4 is for Formal Application, which includes completing online reporting and cooperating with expert on-site reviews. This template can be reused to systematically prepare for green building certification, ensuring all requirements are met and the process is efficient.
This template, created with EdrawMind, provides a comprehensive framework for daily monitoring of deep foundation pit construction. It covers six key monitoring areas: Retaining Wall Top Displacement, Settlement of Surrounding Buildings, Groundwater Level, Pit Bottom Heave, Support Axial Force, and Data Summary & Analysis. Each section specifies monitoring points, frequency, and warning values to ensure safety. The template can be reused to standardize monitoring practices, track structural stability, and trigger immediate alarms if warning thresholds are exceeded, thus mitigating risks during foundation pit construction.
第5章 投資用不動産 (6点)
1. 範囲
家賃、資本評価額、その両方を獲得
(1) 所属
土地使用権のリース
付加価値を保有した後の土地使用権の譲渡
賃貸建物
付帯サービス
(2) に属さない
自己使用のための不動産
在庫として(不動産会社様)
部分的に使用され、個別に会計処理される
2. 初回測定とその後の測定
(1) 初期測定(エントリ)
アウトソーシング
購入とレンタルを同時に行う
自分で構築する
(2) 事後測定(エントリ)
コストモデル
フェアモード
両方の条件を同時に満たす
同時にではない
(3) その後の測定モードの変更
処理原理
一度決めたら勝手に変えることはできません。
条件を満たすには
公平性をコストに転嫁してはならない
公正なコスト
会計方針の変更、遡及修正方法
利益剰余金に調整された公正差異と帳簿差異
本番環境に導入され、個人使用に移管された場合にも、同じ扱いが適用されます。
3. 変換
(1) 換算形式と換算日
4つの形式
換算日の決定
土地使用権と建物が確認され、運用が開始される
(2) 会計処理(記帳)
不動産以外の会社
1対1対応、自己使用・在庫による生産振替・貸付差額等のその他包括利益(帳簿価額を大幅に上回る)
不動産会社
なお、これらは帳簿価額、帳簿残高、貸付金差額及びその他の包括利益のことです。
4.その後の支出
(1) 大文字の使用 (入力)
改修・拡張、効率化、コストモデルの期間中の減価償却費については言及されていない。
(2) 支出
その他の運営費
5. 廃棄(入口)