Long-term Assets

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Long-term Investments
       
     Intent-Based Accounting:
 
  General Methods for Investment Accounting Excel link  
 
    Available-For-Sale Securities:
 
  Available-for-Sale Securities Excel link  
 
     Held-To-Maturity Securities:
 
  Bond Investment Accounting Excel link  
 
     The Equity Method Of Accounting:
 
  Equity Method Excel link  
 
     Investments Requiring Consolidation:
 
  Consolidation Excel link  
       

 

 

 

 

Property, Plant, & Equipment
       
     What Costs Are Included In Property, Plant, & Equipment?:
 
  Identification of Capital Expenditures Excel link  
  Lump Sum Acquisition Excel link  
 
     Depreciation Concepts:
 
  Applying Terminology Excel link  
 
     Depreciation Methods:
 
  Depreciation Tables Excel link  
       

 

 

 

 

Advanced PP&E Issues/Natural Resources/Intangibles
       
     Costs Subsequent To Asset Acquisition:
 
  Capital v. Revenue Expenditures Excel link  
  Restoration v. Improvement Excel link  
 
     Disposal Of PP&E:
 
  Disposal of PP&E Excel link  
 
     Accounting For Asset Exchanges:
 
  Exchange Transactions Excel link  
 
    Natural Resources:
 
  Depletion Calculations Excel link  
 
     Intangibles:
 
  Intangibles Excel link