Ref.acc.611m.n.1034 (outdated - many of these pages will return 404 errors caused by dead hyperlinks)

Long-Term Assets (Operational Assets)

Acquisitions, Dispositions, Trade-ins and Non-Monetary Exchanges

Long Term Asset Impairments - Lecture (15:08)

Acquisition of Land, Building and Improvements (6:57)

Acquisition Costs (6:00)

Disposition, Replacement of Fixed Assets (4:56)

Asset Costs (3:15)

Asset Trade-In (5:01)

Non-Monetary Exchanges (3:17)

Transactions, Depreciation and Other

Long-Lived Asset Transactions Part 1 (8:53)

Long-Lived Asset Transactions Part 2 (14.42)

Asset Cost Allocation and Straight-Line Depreciation (5:21)

Depreciation Lecture (10:39)

Depreciation Methods (29:37)

Depreciation Methods (9:49)

Straight-Line Depreciation Exercise Solved (image only)

Plant Asset Costs and Depreciation (10:39)

Depreciation - Double Declining Balance Method (6:57)

Depreciation Methods - Partial years (8:01)

Purchase And Self-Constructed Cost of Assets (0:37)

Capitalized Interest (1:32)

Goodwill Impairment (2:46)

Refinancing Short-Term Debt (4:49)

Liabilities

Notes Payable Transactions (4:24)

Warranties (4:00)

Warranty Liability and Expense (9:47)

Analyzing the Reclassification of Debt (3:29)

Various Contingencies (4:37)

Bonds

Carrying Value versus Market Value of Bonds (7:47)

Calculating Bond Proceeds (image)

Determining Bond Proceeds, Recording the Issuance and Amortization Schedule (7:24)

Journal Entries Related to Bonds (5:01)

Schedule of Bond Amortization (4:21)

Bonds - Premiums, Discounts and Interest (image)

Bond Discount Amortization - Straight Line (9:26)

Basic Bond Valuation (6:26)

Valuing a Bond Issued at a Discount (4:18)

Bond Discounts and Premium (7:17)

Bond Amortization Schedule, Effective Interest (5”08)

Bonds - Fair Value (5:54)

Bond Interest Amortization (4;23)

Extinguishment of Debt - Journal Entry (image only)

Determining Bond Proceeds Including Accrued Interest (2:57)

Leases

Direct Financing Lease, Financial Statement Effects (5:41)

Operating Lease, Advanced Payments and Leasehold Improvements (2:38)

Capital Lease - Lessee (9:45)

Sales-Type Lease Example (Calculating Interest Expense) (3:17)

Stockholders’ Equity