Long-term Assets

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Long-term Investments
     Intent-Based Accounting:
  General Methods for Investment Accounting Excel link  
    Available-For-Sale Securities:
  Available-for-Sale Securities Excel link  
     Held-To-Maturity Securities:
  Bond Investment Accounting Excel link  
     The Equity Method Of Accounting:
  Equity Method Excel link  
     Investments Requiring Consolidation:
  Consolidation Excel link  





Property, Plant, & Equipment
     What Costs Are Included In Property, Plant, & Equipment?:
  Identification of Capital Expenditures Excel link  
  Lump Sum Acquisition Excel link  
     Depreciation Concepts:
  Applying Terminology Excel link  
     Depreciation Methods:
  Depreciation Tables Excel link  





Advanced PP&E Issues/Natural Resources/Intangibles
     Costs Subsequent To Asset Acquisition:
  Capital v. Revenue Expenditures Excel link  
  Restoration v. Improvement Excel link  
     Disposal Of PP&E:
  Disposal of PP&E Excel link  
     Accounting For Asset Exchanges:
  Exchange Transactions Excel link  
    Natural Resources:
  Depletion Calculations Excel link  
  Intangibles Excel link