TAILIEUCHUNG - Intermediate Accounting - Chap010

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 .

• Kế toán - Kiểm toán
• Intermediate Accounting
• Balance Sheet
• Income Statement
• Cash Flows
• Economic Environment
• Financial Reporting
• Accrual Accounting
• Lecture Intermediate accounting
• Financial Accounting
• Accounting process
• Accounting equation
• Accounting processing cycle
• Stock issuance
• Estimating reserves
• Liquidating dividends
• Accounting changes
• Error corrections
• Accounting choices
• Theoretical structure
• Financial accounting environment
• Accounting for leases
• Leasing environment
• Accounting by lessee
• Special accounting problems
• Cash versus accrual accounting
• International standard setting
• Accounting standards
• Accounting assists
• The challenges facing accounting
• Income taxes
• Accounting for income taxes
• Deferred tax liabilities
• Error analysis
• Accounting policy
• Accounting estimate
• Accounting policies
• Accounting information system
• Measurement issues
• Characteristics of accounting
• Capital allocation process