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