我看到LONG-LIVED ASSETS时，P214上写着这么一句话，In addition，the accretion expenses should be treated as interest when calculating the interest coverage ratios. this adjustment is accomplished by adding the accretion expenses to both EBIT and interest expense ，which will typically decrease the interest coverage ratios.
这段话我的理解是，算ARO时，EBIT会增加，interest expense 也会增加，并且两者增加相同，但不知为何。
P215有个表格是讲 RATIO EFFECTS OF AROS ：EBIT will decrease as depreciation expense is recognized，我觉得两页说法不一，忘楼主帮我解释下 谢谢 | 
发表于 2010-9-20 18:35
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