Long-lived Assets

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Long-lived assets refer to the long term assets that include property, plant and equipment (PPE), natural resources, intangible assets, and financial assets. This section largely focuses on property, plant and equipment (PPE), but there will be some discussion of intangible assets.

Property, Plant and Equipment is shown on the balance sheet on a gross (total amount paid to acquire and ready the equipment for use) and net basis.

Gross: Property, Plant, & Equipment

Less: Accumulated Depreciation

Net: PP&E

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Course Quizzes

Long-lived Assets

This quiz is a part of the CFA Level 1 reading 'Long-lived Assets'.

Topics Covered

Financial Analysis

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