Discuss how plant assets, natural resources, and intangible assets are reported and analyzed….

Discuss how plant assets, natural resources, and intangible assets are reported and analyzed.

Companies usually combine plant assets and natural resources under property, plant, and equipment. They show intangibles separately under intangible assets. Either within the statement of financial position or in the notes, companies should disclose the balances of the major classes of assets, such as land, buildings, and equipment, and accumulated depreciation by major classes or in total. They also should describe the depreciation and amortization methods used, and should disclose the amount of depreciation and amortization expense for the period. The asset turnover measures the productivity of a company's assets in generating sales.

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