Page 45 - CFA Lecture Day 9 Slides
P. 45

LOS 29.m: Analyze and interpret financial                                                      Session Unit 8:
         statement disclosures regarding property, plant,                                               29. Long-lived Assets
         and equipment and intangible assets., p.229














                     More accurate                      Historical cost = Gross PP&E                    Net PP&E = Gross PPE
                straight-line depreciation!          before deducting acc’t depreciation          before deducting acc’t depreciation
                                                         tanties
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