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Chapter 10 - Acquisition and disposition of property, plant, and equipment. After completing this chapter you should be able to: Describe property, plant, and equipment, identify the costs to include in initial valuation of property, plant, and equipment, describe the accounting problems associated with self-constructed assets, describe the accounting problems associated with interest capitalization. and other contents. | Lecture Intermediate accounting (12th Edition): Chapter 10 - Kieso, Weygandt, Warfield