Chapter survival toolkit
Overview
You may be pleased to know that the heavy spreadsheet work is over. From now on, we will use them for much simpler tasks. The next three chapters consider costs. This chapter sets the ball rolling by discussing the way that you account for long-lived assets – property, plant and equipment, as well as intangibles such as patents. The main emphasis is on analysing and understanding the main bookkeeping entries and the broad range of related management issues. We also see how to project capital spending into the future. Assessing investment projects and presenting capital budgets is saved for Chapters 21 and 22.
Prerequisites
A basic familiarity with spreadsheets as covered in Chapter 4.
Mastering capital spending ...
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