Professor Guerrero's Blog

mguerrero@gmail.com

Co-author of East of Tiffany's, 13 short stories of a Latino immigrant's success in USA; a journey from West Harlem to Sutton Place and Park Avenue. Check out the reviews in Amazon.com and in Barnes and Noble.

on KINDLE on NOOK

My best seller as of now is

Titanes de la Filosofia

Professor Guerrero's Blog: Ch10 Plant Assets, Natural Resources, and Intangible Assets Professor Guerrero's Blog: Book Reviews, Human Interest Articles, Accounting Lessons, and Writing Techniques

Book Reviews  

Books

Sentence Openers Book: FREE Lessons

Jane Austen  

Boethius: Consolation of Philosophy

How to Become a Writer  

Personal Finance  

Self Help, Wealth, & Learning

Greeks Romans Trojans  

Feminism  

Great Gatsby: Is Nick Gay?

All my books are now in NOOK

Ideas About the Novel is a prophetic book that all writers must own.

Ideas About the Novel by Ortega y Gasset - my translation $0.99


Next to Cervantes, Benito Perez Galdos is the most beloved Spanish writer of all times.

Torquemada at the Stake by Perez Galdos- my translation $0.99

Lazarillo of Tormes - my translation $0.99
Read it in contemporary English -- No Thous, Thees, or King James' Bible language. Transliterated into easy language for enjoyable reading pleasure. Because The Lazarillo of Tormes pointed a new direction, European and American literature benefited with titles that today are considered classics: Cervantes’ Rinconete and Cortadillo; Daniel Defoe’s Moll Flanders, Henry Fielding’s Tom Jones and Joseph Andrews; Tobias Smollett’s Roderick Random, and Peregrine Pickle; Voltaire’s Candide; Charles Dickens’ David Copperfield. And many others to include American works ranging from Mark Twain to Saul Bellow.

Dehumanization of Art by Ortega y Gasset - my translation $0.99
The Dehumanization of Art— is now a constant in music, literature, aesthetics, and philosophy, having come to mean that in post-modern times human-shaped mimesis (representation of the human) is irrelevant to art. According to Ortega, the arts don't have to tell a human story; art should deal with its own forms—and not with the human form.

Sentence Openers
How writers open their sentences makes prose agile, interesting, and athletic. This e-book teaches how to break the pattern Subject-verb-object--and discard openings that begin with nouns, articles, and pronouns.

East of Tiffany's - bestseller $5
With the city as its backdrop "East of Tiffany's" is filled with earnest tales of love, loss, faith, success and morality. While business terminology is interwoven throughout these short stories, it's not business lessons that I take away with me, but life lessons. The circumstances and the characters' profound humanity are relatable despite their zip code . "Luke, Postmodern Man" offers a new vista into faith, suffering, and love of neighbor. Way after you read this book you'll find yourself thinking about the various characters throughout the series of stories and will find solace in their unwavering faith. The narrators' ability to reflect on their hardships with such serenity is inspiring.



My writing was as flat as a sidewalk. And then I downloaded ...

Mary Duffy's Toolbox for Writers
After I purchased Mary's e-book I started to get 'A's in my essays and term papers! Every page is filled with great writing tips, training lessons, and wonderful useful writing skills! Not only do I write essays for college, but also short stories!
--IVONNIE Indrawan
College student
Sentence Openers on KINDLE

Sentence Openers on NOOK













All my books are now in KINDLE


Ideas About the Novel by Ortega y Gasset - my translation $0.99
Torquemada at the Stake by Perez Galdos- my translation $0.99
Lazarillo of Tormes - my translation $0.99
Dehumanization of Art by Ortega y Gasset - my translation $0.99
Sentence Openers
East of Tiffany's - bestseller $5


The most beloved short story from Spanish literature
All my books are in NOOK $0.99 or in Amazon KINDLE $0.99








All my books are now in NOOK

Ideas About the Novel is a prophetic book that all writers must own.
Ideas About the Novel by Ortega y Gasset - my translation $0.99

Next to Cervantes, Benito Perez Galdos is the most beloved Spanish writer of all times.

Torquemada at the Stake by Perez Galdos- my translation $0.99

Lazarillo of Tormes - my translation $0.99
Read it in contemporary English -- No Thous, Thees, or King James' Bible language.

Dehumanization of Art by Ortega y Gasset - my translation $0.99
The Dehumanization of Art— is now a constant in music, literature, aesthetics, and philosophy, having come to mean that in post-modern times human-shaped mimesis (representation of the human) is irrelevant to art.

Sentence Openers
How writers open their sentences makes prose agile, interesting, and athletic.

East of Tiffany's - bestseller $5
With the city as its backdrop "East of Tiffany's" is filled with earnest tales of love, loss, faith, success and morality.



My writing was as flat as a sidewalk. And then I downloaded ...

Mary Duffy's Toolbox for Writers
After I purchased Mary's e-book I started to get 'A's in my essays and term papers!
--Ivonnie Indrawan
College student
Sentence Openers on KINDLE

Sentence Openers on NOOK





Available in KINDLE $0.99


Available in KINDLE $0.99

Tuesday, September 2, 2008

Ch10 Plant Assets, Natural Resources, and Intangible Assets

What is Accelerated Depreciation Method?
The accelerated depreciation method provides for a higher depreciation expense in the first year of the asset’s use, followed by gradually declining amounts in subsequent years.

What is Amortization?
Amortization is the periodic allocation of the cost of an intangible asset to expense.

What is Book Value?
Book value is the cost of a fixed asset minus accumulated depreciation on the asset.

What is Boot?
“Boot” is the amount a buyer owes a seller when a fixed asset is traded in on a similar asset.

What is Capital Expenditure?
Capital expenditure is the cost of acquiring fixed assets, adding to a fixed asset, improving a fixed asset, or extending a fixed asset’s useful life.

What is Capital Lease?
A capital lease treats the leased assets as purchased assets, which are then carried in the balance sheet.

What is Component?
Component is a portion of a fixed asset that can be identified as a separate asset and depreciated over its own separate expected useful life.

What is Copyright?
Copyright is an exclusive right to publish and sell a literary, artistic, or musical composition.

What is Declining-balance Method?
The declining-balance method—also called Double Declining Balance method—provides for periodic depreciation expense based on the declining book value of a fixed asset over its estimated life.

What is Depletion?
Depletion is the allocation of the cost of natural resources to an expense account.

What is Depreciation?
Depreciation is the allocation of the cost of a fixed asset to expense over its useful life in a rational and systematic manner.

What are Fixed Assets?
Fixed (plant) assets are the assets that depreciate over time, such as equipment, tools, machinery, and buildings. Although land is considered a fixed asset, it is never depreciated.


What is Goodwill?
Goodwill is an intangible asset that is created from such favorable factors as location, product quality, reputation, and managerial skill.

What are Intangible Assets?
Intangible assets have no physical substance, but they have value. Usually intangible assets are long-term assets that are useful in the operations of a business, and are not held for sale.

What is Operating Lease?
Operating lease is the lease that does not meet the criteria for capital lease and thus is accounted for as operating expenses.

What are Patents?
Patents are the exclusive rights to produce and sell goods with one or more unique features.

What is Ratio of Fixed Assets to Long-term Liabilities?
The ratio of fixed assets to long-term liabilities is a leverage ratio that measures the margin of safety of long-term creditors, calculated as the net fixed assets divided by the long-term liabilities.

What is Residual Value?
Residual value is the estimated value of a fixed asset at the end of its useful life. Other names used for residual value are: trade in value, scrap value, and salvage value.

What is Revenue Expenditures?
Revenue expenditures are the costs that benefit only the current period or costs incurred for normal maintenance and repairs of fixed assets.

What is Straight-line Method?
The straight-line method is a method of depreciation that provides for equal periodic depreciation expense over the estimated life of a fixed asset.

What is Trade-in Allowance?
The trade-in allowance is the amount a seller allows a buyer for a fixed asset that is traded in for a similar asset. Other names for trade-in allowance are: scrap value, residual value, and salvage value.

How Do You Find Depreciable Cost?
We find depreciable cost by subtracting the scrap value from the cost of a fixed asset.

What is Trademark?
Trademark is a name, term, or symbol used to identify a business and its products.

What is Units-of-production Method?
The units-of-production method is a method of depreciation that provides for depreciation expense based on the expected productive capacity of a fixed asset.

What is Depreciation?
Depreciation is the allocation of a long-lived asset to expense over its useful life in a rational and systematic manner.

What are other names for Residual Value?Scrap value, salvage value, and trade-in value.

Ch1 Accounting in Action

Ch2 Recording Process

Ch3 Adjusting the Accounts

Ch4 Completing the Accounting Cycle

Ch5 Merchandising Operations

Ch6 Inventories

Ch7 Accounting Information Systems

Ch8 Internal Control and Cash

Ch9 Accounting for Receivables

Ch10 PP&E, Natural Resources, and Intangible Assets

Ch11 Current Liabilities and Payroll


Ch12 Partnerships

Ch13 Corporations

Ch14 Corporations:Dividends, RE

Ch15 Long Term Liabilities

Ch16 Investment

Ch17 Statement of Cash Flows

Ch18 Financial Statement Analysis

Plato and Accounting

Price/Earnings Ratio

Plant Assets

Luca Pacioli and DaVinci


The secrets of 'no-doze' prose:
Mary Duffy's Sentence Openers





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Professor Guerrero's Blog

Co-author of East of Tiffany's, 13 short stories that will warm your heart - See 101 reviews in Amazon.com and 37 in Barnes and Noble.

on KINDLE on NOOK

BROWSE: MORE THAN 560 ARTICLES

Book Reviews   Accounting 1   How to Become a Writer   Personal Finance   Self Help, Wealth, & Learning

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