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Long-Term Assets





Long-Term InvestmentsIntent-Based AccountingThe Fair Value Measurement OptionAvailable for Sale SecuritiesOther Comprehensive IncomeAn IllustrationAlternative: A Valuation Adjustments AccountDividends and InterestThe Balance Sheet AppearanceHeld to Maturity SecuritiesThe Issue PriceRecording the Initial InvestmentsIllustration of Bonds Purchased at ParIllustration of Bonds Purchased at a PremiumIllustration of Bonds Purchased at a DiscountThe Equity Method of AccountingInvestments Requiring ConsolidationEconomic Entity Concept and ControlAccounting IssuesGoodwillThe Consolidated Balance SheetThe Consolidated Income StatementProperty, Plant and EquipmentWhat Costs are Included in Property, Plant, and EquipmentCost to Assign to Items of Property, Plant, and EquipmentInterest CostTraining CostsA Distinction Between Land and Land ImprovementsLump-Sum AcquisitionsProfessional JudgmentMateriality ConsiderationsEquipment LeasesService Life and Cost AllocationDepreciation MethodologyMany MethodsSome Important TerminologyThe Straight-Line MethodFractional Period DepreciationSpreadsheet SoftwareThe Units-of-Output MethodThe Double-Declining Balance MethodSpreadsheet SoftwareFractional Period DepreciationAlternatives to DDBThe Sum-of-the-Years'-Digits MethodSpreadsheet SoftwareFractional Period DepreciationChanges in EstimatesTax LawsAdvanced PP&E Issues/ Natural Resources/ IntangiblesPP&E Costs Subsequent to Asset AcquisitionRestoration and ImprovementDisposal of PP&EAccounting for Asset ExchangesCommercial SubstanceRecording the Initial InvestmentsBootExchanges Lacking Commercial SubstanceAssets ImpairmentTaking a "Big Bath"Natural ResourcesDepletion CalculationsEquipment Used to Extract Natural ResourcesIntangiblesAn Amortization ExampleAn Impairment ExampleSome Specific Intangibles
 
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