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Operational assets are assets that are used actively in the operations of the business, and that are expected to benefit the operations into the future. There are two major categories of operational assets. Tangible operational assets have physical substance. | Operational Assets: Acquisition and Disposition 10 Insert Book Cover Picture Chapter 10: Operational Assets: Acquisition and Disposition. Actively Used in Operations Tangible Property, Plant, Equipment & Natural Resources Intangible No Physical Substance Types of Operational Assets Expected to Benefit Future Periods Operational assets are assets that are used actively in the operations of the business, and that are expected to benefit the operations into the future. There are two major categories of operational assets. Tangible operational assets have physical substance. Included in this category are land, buildings, equipment, machinery, vehicles, and natural resources such as oil, gas, and mineral deposits. Intangible assets are operational assets without physical substance. Included in this category are patents, copyrights, trademarks, franchises, and goodwill. Learning Objectives Identify the various costs included in the initial cost of property, plant, and equipment, natural . | Operational Assets: Acquisition and Disposition 10 Insert Book Cover Picture Chapter 10: Operational Assets: Acquisition and Disposition. Actively Used in Operations Tangible Property, Plant, Equipment & Natural Resources Intangible No Physical Substance Types of Operational Assets Expected to Benefit Future Periods Operational assets are assets that are used actively in the operations of the business, and that are expected to benefit the operations into the future. There are two major categories of operational assets. Tangible operational assets have physical substance. Included in this category are land, buildings, equipment, machinery, vehicles, and natural resources such as oil, gas, and mineral deposits. Intangible assets are operational assets without physical substance. Included in this category are patents, copyrights, trademarks, franchises, and goodwill. Learning Objectives Identify the various costs included in the initial cost of property, plant, and equipment, natural resources, and intangible assets. LO1 Our first learning objective in Chapter 10 is to identify the various costs included in the initial cost of property, plant, and equipment, natural resources, and intangible assets. Costs to be Capitalized General Rule The initial cost of an operational asset includes the purchase price and all expenditures necessary to bring the asset to its desired condition and location for use. Operational assets may be acquired in a number of ways. Regardless of the method of acquisition, the assets are recorded at their original cost. The recorded cost includes the purchase price and all expenditures necessary to bring the asset to its desired condition and location for use. Net purchase price Taxes Transportation costs Installation costs Modification to building necessary to install equipment Testing and trial runs Costs to be Capitalized Equipment The costs to be capitalized for equipment include: The net purchase price, less discounts. Taxes. Transportation
