c11
-understand depreciation concepts and methods of depreciation
-explain special depreciation methods and other depreciation issues
-explain the accounting issues related to asset impairement
-explain the accounting procedures for depletion of natural resources
-explain how to report and analyze property, plant , equipment and natural resources


depreciation
-factors involved
-methods of depreciation

special methods and other issues
-special depreciation methods
-other depreciation issues

impairments
-recognizing impairments
-measuring impairments
-restoration of loss
-assets to be disposed of

depletion
-establishing a base
-write-off of resource cost
-estimating reserves
-liquidating dividends
-continuing controversy

presentation and analysis