Section outline

  • 1.  General characteristic of long-term assets.

    2.  Characteristics  and classification of fixed assets.

    3. Types of depreciation and amortization of fixed assets. Evaluation of fixed assets

    4.       Amortisation  methods of long-term assets.

    5.  Financing sources  of long-term assets.

    7.  Indicators of  technical conditions, movement and efficiency of fixed assets use.