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2021_CFA_B3_Financial Reports & analysis, 24_Financial Analysis…
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26_Long-Lived Assets
- 1 Capitalization vs. Expensing
26.a costs are capitalized and expensed
- depreciation vs. amortization
Capitalized Interest
- the interest cost is allocated to the income statement through depreciation expense, or COGS
26.b Intangible assets
- long-term assets that lack physical substance such as patents, brand names, copyrights, and franchises
- identifiable intangible asset vs. unidentifiable intangible asset
- Intangbible assets created internally
- Purchased intangible assets
- intangible assets obtained in the business combination