固定资产自然资源无形资产.pptVIP

固定资产、自然资源、无形资产 Plant assets are tangible resources that are used in the operations of a business and are not intended for sale to customers. Plant assets are subdivided into four classes: 1 Land 土地 2 Land improvements 土地附着物 3 Buildings 建筑物 4 Equipment 设备 Plant assets are recorded at cost in accordance with the cost principle. Cost consists of all expenditures necessary to acquire the asset and make it ready for its intended use. These costs include purchase price, freight costs, and installation costs. Expenditures that ar