Long-Term Assets

Cost of Plant Assets

Lump-Sum Purchases

Straight-Line Depreciation

Units-of-Production Depreciation

Double-Declining-Balance Depreciation

Partial-Year Depreciation

Revised Depreciation

Ordinary Repairs, Betterments, and Extraordinary Repairs

Discarding of Plant Assets

Sale of Plant Assets

Depletion of Natural Resources

Amortization of Intangible Assets

Total Asset Turnover