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A short course of lectures
«Long-Term Assets»





Equipment LeasesThe Double-Declining Balance MethodThe Consolidated Income StatementRecording the Initial InvestmentsSpreadsheet SoftwareAccounting IssuesAn Amortization ExampleAssets ImpairmentCost to Assign to Items of Property, Plant, and EquipmentSpreadsheet SoftwareMateriality ConsiderationsIllustration of Bonds Purchased at ParGoodwillAlternatives to DDBWhat Costs are Included in Property, Plant, and EquipmentService Life and Cost AllocationFractional Period DepreciationEconomic Entity Concept and ControlThe Fair Value Measurement OptionAlternative: A Valuation Adjustments AccountRestoration and ImprovementChanges in EstimatesTaking a "Big Bath"Available for Sale SecuritiesDepletion CalculationsThe Consolidated Balance SheetLong-Term InvestmentsMany MethodsThe Sum-of-the-Years'-Digits MethodSome Important TerminologySome Specific IntangiblesOther Comprehensive IncomeThe Units-of-Output MethodFractional Period DepreciationSpreadsheet SoftwareIntangiblesHeld to Maturity SecuritiesInvestments Requiring ConsolidationAdvanced PP&E Issues/ Natural Resources/ IntangiblesNatural ResourcesFractional Period DepreciationAccounting for Asset ExchangesThe Issue PriceIntent-Based AccountingCommercial SubstanceIllustration of Bonds Purchased at a DiscountThe Equity Method of AccountingExchanges Lacking Commercial SubstanceDepreciation MethodologyEquipment Used to Extract Natural ResourcesPP&E Costs Subsequent to Asset AcquisitionAn IllustrationProperty, Plant and EquipmentProfessional JudgmentThe Balance Sheet AppearanceThe Straight-Line MethodLump-Sum AcquisitionsA Distinction Between Land and Land ImprovementsInterest CostDividends and InterestDisposal of PP&ETraining CostsRecording the Initial InvestmentsTax LawsIllustration of Bonds Purchased at a PremiumBootAn Impairment Example
 
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