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AFTER STUDYING THIS CHAPTER, YOU SHOULD BE ABLE TO:
LO1 Determine the cost of plant assets.
LO2 Distinguish between capital
expenditures and revenue expenditures.
LO3
Compute depreciation by the
straight-line and declining-balance methods.
LO4
Account for disposals of plant
assets.
LO5
Explain the nature of intangible
assets, including goodwill.
LO6
Account for the depletion of
natural resources.
LO7
Explain the cash effects of
transactions involving plant assets.
LO8
Account for depreciation using
methods other than straight-line or declining-balance.
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