《会计学原理》课程教学课件（英文讲稿）Chapter 7 Long-lived Assets and Depreciation

Chapter7andLong-livedAssetsDepreciationOverview ofLong-Lived AssetsAcquisition Cost of Tangible AssetsDepreciation Method

Chapter 7 Long-lived Assets and Depreciation  Overview of Long-Lived Assets  Acquisition Cost of Tangible Assets  Depreciation Method

Overviewof Long-livedAssetsTangible AssetsIntangible Assets

Overview of Long-lived Assets  Tangible Assets  Intangible Assets

Types of AssetsLong-lived assets usedin the operationof a business are divided into categories:Plant AssetsIntangibleAssets

Plant Assets TerminologyRelatd ExpenseAccountAssetAccount(BaanceSheet)IncomeStaement)Plant AssetsLandNoneBuildings, Machinery and EquipmentFurniture and Fixtures,Depreciationand Land ImprovementsDepletionNatural ResourcesAmortizationIntangibles

Intangible AssetsNo physical formPatentsFranchisesLeaseholdsCopyrightsGoodwillTrademarks