Accounting and Financial Report 3: Tangible and intangible Assets
PP+E
Intangible assets
Financial Asssets
Other
Right to receive cash
Bonds
Land
Tax
pensions
Historical Cost
HC or fair value
Purchase cost
finders fee
transportation fee
etc.
useful life of an item
Accrual principle
depreciation
Amortization
Straight line
Diminishing-balance
impairments
Capex is buying PP&E
look at ratio