explain learning objective ; first point for any relevant accounting entries, ratios, or short ; second point for further relevant explanation or analysis in document; third point for summarizing news relevant to both contents of learning objective and of cards (or of video);

Chapter 10 Learning Objectives C1 Compute the cost of property, plant and equipment C2 Explain depreciation for partial years and changes in estimates C3 Distinguish between revenue and capital expenditures, and account for them C4 Explain the revaluation model to account for property, plant and equipment A1 Compute total asset turnover and apply it to analyze a company's use of assets P1 Compute and record depreciation using the straight-line, units-of-production, and decliningbalance methods P2 Account for asset disposal through discarding or selling an asset P3 Account for natural resource assets and their depletion P4 Account for intangible assets P5 Appendix 10A-Account for asset exchanges