Originally recorded fall semester of 2019.

Discussion of Chapter 8 discussing long-lived tangible (PP&E) and intangible assets, including a discussion of depreciation methods and impairment tests.  We also discussed a portion of chapter 10 on accounting for income taxes, with the example of deferred tax liabilities created by differences between GAAP depreciation expense (straight line) and the Tax deduction (accelerated, MACRS).

Here is a link to the spreadsheet used in this video (with some subsequent updates, including adding a worksheet with depreciation methods).