4: In a Set of Financial Statements, What Information Is Conveyed about Long Term Assets? Last updated Save as PDF Page ID51312 4.1: The Reporting of Property and Equipment4.2: Determining Historical Cost and Depreciation Expense4.3: Alternative Patterns for Calculating Depreciation4.4: Recording Depreciation Expense for a Partial Year4.5: Recording Expenditures That Affect Older Assets4.6: Identifying and Accounting for Intangible Assets4.7: The Balance Sheet Reporting of Intangible Assets4.8: Recognizing Intangible Assets Owned by a Subsidiary4.9: Accounting for Research and Development4.10: End-of-Chapter Exercises