Initial Cost of Long Lived Assets
Basket (Lump-sum) Purchases
Ordinary Repairs vs. Capital Improvements
Depreciation: Straight Line
Depreciation: Units-of-Activity
Depreciation: Declining Balance
Depreciation: Summary of Main Methods
Depreciation for Partial Years
Change in Estimate: Depreciation
Retirement of Plant Assets (No Proceeds)
Sale of Plant Assets
Intangible Assets and Amortization
Natural Resources and Depletion
Asset Impairments
Ratios: Return on Assets (ROA)
Ratios: Profit Margin x Asset Turnover = Return On Assets
Introduction to the Statement of Cash Flows