This course provides an overview of how U.S. GAAP applies to fixed assets. It explores important topics such as how and when to recognize assets, how to measure and depreciate them, and what to consider when assets are impaired or held for sale. The course also addresses the accounting for asset sales and abandonments, including how to determine and report gains or losses.

Learning Objectives
Upon completion of this course, you will be able to:
•    Identify capitalizable costs and assets qualifying for interest capitalization
•    Determine interest eligible for capitalization and impairment triggers
•    Recognize depreciation methods, impairment steps, and sale criteria
•    Identify impacts of changes in depreciation or useful life
•    List held-for-sale criteria and differentiate asset classifications
•    Identify key disclosure requirements under ASC 360

To complete this course participants need to: Read the material provided and answer chapter review questions, successfully complete the qualified assessment with a minimum of 70% accuracy to receive your certificate. 

A course evaluation form is provided for your feedback, upon course completion. Participants have 1 year from the date of purchase/enrollment to complete this course 

Our Refund policy can be found at: https://cpeprime.com/cancellation-and-refund/