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Financial Accounting: PPE, Depreciation, and Intangible Assets Study Notes

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Initial Cost of Long Lived Assets

  • Guided course
    Introduction to Plant Assets (Fixed Assets, PPE)
    11:36
  • Guided course
    Initial Cost of Buildings
    02:00
  • Guided course
    Initial Cost of Land
    09:26

Depreciation: Straight Line

  • Guided course
    Straight Line Method Through Life of Asset
    05:42
  • Guided course
    Introduction to Depreciation
    11:55
  • Guided course
    Straight Line Depreciation
    06:30

Depreciation: Declining Balance

  • Guided course
    Double Declining Balance (DDB) Depreciation
    12:39
  • Guided course
    Double Declining Balance (DDB) Depreciation
    07:25

Depreciation: Units-of-Activity

  • Guided course
    Units-of-Activity Depreciation
    04:54
  • Guided course
    Units-of-Activity Depreciation
    07:44
  • Guided course
    Units-of-Activity Depreciation
    03:17

Depreciation: Summary of Main Methods

  • Guided course
    Depreciation: Summary of Main Methods
    08:31

Depreciation for Partial Years

  • Guided course
    Depreciation for Partial Years
    04:51

Retirement of Plant Assets (No Proceeds)

  • Guided course
    Retirement of Fixed Assets (with Salvage Value)
    05:50
  • Guided course
    Retirement of Fixed Assets (No Salvage Value)
    05:34

Sale of Plant Assets

  • Guided course
    Sale of Fixed Assets
    04:50
  • Guided course
    Sale of Fixed Assets
    07:37
  • Guided course
    Sale of Fixed Assets
    05:42

Change in Estimate: Depreciation

  • Guided course
    Change in Depreciation Estimate for Useful Life and Salvage Value
    12:23

Intangible Assets and Amortization

  • Guided course
    Intangible Assets and Amortization
    10:18
  • Guided course
    Common Intangible Assets
    07:05

Natural Resources and Depletion

  • Guided course
    Natural Resources and Depletion
    11:37

Asset Impairments

  • Guided course
    Asset Impairment
    10:02