Accounting - Fixed Assets and Depreciation - Part 1 of 2 - Severson
Автор: Christopher Severson
Загружено: 2013-07-04
Просмотров: 90575
See the below link for more resources, including as a list of all of my videos, practice exercises, Excel templates, and study notes.
https://www.dropbox.com/s/09hdhag3zie...
This is part 1 of an accounting tutorial on Fixed Assets and Depreciation. This lecture covers topics such as how to record the initial purchases of assets, what constitutes a fixed asset, how to record depreciation, and how to record the disposal of an asset. It also covers the depreciation methods of straight line, units of production, double declining balance, and a little bit about tax depreciation under the Modified Accelerated Cost Recovery System (MACRS.) It also covers depletion of natural resources and amortization of intangibles such as patents, trademarks, copyrights and goodwill.
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