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Reporting and Analyzing Long-Lived Assets (Chapter 9) – Study Notes

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Initial Cost of Long Lived Assets

Depreciation: Straight Line

Depreciation: Declining Balance

Depreciation: Units-of-Activity

Depreciation: Summary of Main Methods

Retirement of Plant Assets (No Proceeds)

Sale of Plant Assets

Intangible Assets and Amortization

Asset Impairments

Ratios: Return on Assets (ROA)

Ratios: Total Asset Turnover

Ratios: Profit Margin