Fixed Asset Topics
Capital Expenditure Decisions
Overview of capital budgeting
Capital investment decisions
How to calculate the payback period
Net present value analysis
Payback period formula
The residual value calculation
What is a capital expenditure?
What is capex?
Fixed Asset Recognition Topics
Accounting for a tenant improvement allowance
Capitalization of software development costs
Examples of capital expenditures
Exchange of nonmonetary assets
How do I account for a patent?
How do I account for land improvements?
How do I account for leasehold improvements?
How do I record construction-in-progress charges?
How to account for self constructed assets
Is equipment a current asset?
Is land a current asset?
The revaluation model
What does capitalize mean?
What is a basket purchase?
What is capitalization?
What is capitalized interest?
What is construction work in progress?
What is the correct capitalization limit?
What is the proper classification of fixed assets?
When do I stop assigning costs to a fixed asset?
Which costs can I assign to a fixed asset?
Annuity method of depreciation
Overview of depreciation
Declining balance depreciation
Depreciation of leasehold improvements
How to calculate depreciation
Is depreciation a direct cost or an indirect cost?
Is depreciation a fixed cost or variable cost?
Is depreciation an operating expense?
Retirement method of depreciation
Straight line depreciation
Sum of the years' digits depreciation
The difference between depreciation expense and accumulated depreciation
The difference between depreciation on the income statement and balance sheet
Units of production depreciation
What are the causes of depreciation?
What are the methods of depreciation?
What is accelerated depreciation?
What is composite depreciation?
What is depreciated cost?
What is group depreciation?
What is MACRS depreciation?
What is tax depreciation?
What is the accounting entry for depreciation?
What is the difference between amortization and depreciation?
What is the mid-month convention?
What is the mid-quarter convention?
What is the purpose of depreciation?
Which assets are not depreciated?
Why do we not depreciate land?
Accumulated Depreciation Topics
Is accumulated depreciation an asset or a liability?
What is accumulated depreciation?
When do I eliminate accumulated depreciation?
Why does accumulated depreciation have a credit balance on the balance sheet?
Fixed Asset Derecognition Topics
Fixed asset disposal accounting
How do I record the disposal of assets?
How do I write off a fixed asset?
How to calculate the gain or loss from an asset sale
What is a disposal account?
What is the accounting for a fully depreciated asset?
When do I derecognize an asset?
Intangible Asset Topics
Intangible asset accounting
Straight line amortization
What are examples of intangible assets?
What are intangible assets?
What is amortization?
What is amortization of intangibles?
What is amortized cost?
Miscellaneous Fixed Asset Topics
Fixed asset accounting
Fixed asset examples
Fixed asset impairment
How to account for repairs to factory equipment
Impairment of long-lived assets
What are the criteria for a capital lease?
What is a fixed asset schedule?
What is a long lived asset?
What is book value?
What is carrying value?
What is idle capacity?
What is salvage value?
What is the accounting for a capital lease?