Module Objectives:

  1. Define Accounts
    • Define noncurrent asset accounts
  2. Common Uses
    • Separate assets into tangible and intangible buckets
  3. BASE Analysis
    • Explain what drives noncurrent asset accounts to rise and fall
  4. Depreciate or Amortize?
    • Describe the difference between depreciation and amortization
  5. Analyze CapEx
    • Distinguish between the different types of Capital Expenditures (CapEx), and how we should analyze them
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