Assets

What are operating assets?

Accounting for asset exchange

Exchange of similar nonmonetary operating assets

Exchange of dissimilar nonmonetary assets

Types of intangible assets

What are identifiable and unidentifiable intangible assets?

Costs subsequent to acquisition

Acquisition of multiple assets together

Acquisition of assets and creation or assumption of liabilities

Acquisition of assets in exchange of stock

Receipt of donated assets

Capitalization of interest cost during the construction of assets

Self-constructed assets

Accounting for acquisitions of intangible assets

Goodwill

Accounting objectives for the use and disposal of operating assets

Depreciation methods of operating assets

units of production depreciation

What is depreciable basis?

Straight-line method of assets depreciation

Sum of years’ digits method of assets depreciation

Declining balance method of assets depreciation

Determining/Recording the Cost of Operating Assets

Partial year’s depreciation

Depreciation and changes in estimates and method

Composite depreciation

Amortization of intangible assets

Depletion of natural resources

Operating assets and problems under cost allocation approach

Disposal of operating assets

Assets, casual losses and insurance