Financial Management > Accounting > Long Term Operating Assets

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Subtopics: Cost allocation methods, Determining impairments

Learning Objectives:

Undergraduates should be able to 
  1. Identify the two major categories of long-term operating assets on the balance sheet
  2. Explain the rationale for classifying assets
Graduate students should also be able to
  1. Evaluate an organization’s management of its operating assets and recommend improvements
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