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Long-Term Assets

Long-Term Investments Intent-Based Accounting The Fair Value Measurement Option Available for Sale Securities Other Comprehensive Income An Illustration Alternative: A Valuation Adjustments Account Dividends and Interest The Balance Sheet Appearance Held to Maturity Securities The Issue Price Recording the Initial Investments Illustration of Bonds Purchased at Par Illustration of Bonds Purchased at a Premium Illustration of Bonds Purchased at a Discount The Equity Method of Accounting Investments Requiring Consolidation Economic Entity Concept and Control Accounting Issues Goodwill The Consolidated Balance Sheet The Consolidated Income Statement Property, Plant and Equipment What Costs are Included in Property, Plant, and Equipment Cost to Assign to Items of Property, Plant, and Equipment Interest Cost Training Costs A Distinction Between Land and Land Improvements Lump-Sum Acquisitions Professional Judgment Materiality Considerations Equipment Leases Service Life and Cost Allocation Depreciation Methodology Many Methods Some Important Terminology The Straight-Line Method Fractional Period Depreciation Spreadsheet Software The Units-of-Output Method The Double-Declining Balance Method Spreadsheet Software Fractional Period Depreciation Alternatives to DDB The Sum-of-the-Years'-Digits Method Spreadsheet Software Fractional Period Depreciation Changes in Estimates Tax Laws Advanced PP&E Issues/ Natural Resources/ Intangibles PP&E Costs Subsequent to Asset Acquisition Restoration and Improvement Disposal of PP&E Accounting for Asset Exchanges Commercial Substance Recording the Initial Investments Boot Exchanges Lacking Commercial Substance Assets Impairment Taking a "Big Bath"Natural Resources Depletion Calculations Equipment Used to Extract Natural Resources Intangibles An Amortization Example An Impairment Example Some Specific Intangibles

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