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Plant Assets, Natural Resources, & Intangibles: Measurement, Depreciation, and Disposal

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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

Basket (Lump-sum) Purchases

  • Guided course
    Basket (Lump-sum) Purchases
    08:09

Ordinary Repairs vs. Capital Improvements

  • Guided course
    Ordinary Repairs vs. Capital Improvements
    05:28

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 for Partial Years

  • Guided course
    Depreciation for Partial Years
    04:51

Change in Estimate: Depreciation

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

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

Intangible Assets and Amortization

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

Asset Impairments

  • Guided course
    Asset Impairment
    10:02