Översikt

  • 7 PPE and Intangibles

    Learning Objectives

    1. Understand the different types of long-term assets

    2. Determine the cost of PPE on initial recognition

    3. Understand when to capitalize or expense subsequent costs

    4. Measure and record depreciation 

    5. Account for PPE

    6. Understand the recognition and subsequent measurement of intangible assets

    7. Evaluate a company’s performance based on its assets


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