[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-30791":3,"doc-seo-30791":21},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"file_id":15,"file_url":16,"file_type":17,"file_size":18,"view_count":4,"is_deleted":4,"is_public":19,"is_downloadable":19,"audit_status":19,"update_tm":20},30791,8796095462418,"Noah","https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0",4,"Exam","Chapter Two Plant Assets, Natural Resources & Intangible Assets","Chapter Two presents the accounting concepts behind plant assets, natural resources, and intangible assets, focusing on when items qualify as property, plant, and equipment and how they are measured and expensed. It explains the historical cost principle and that initial cost includes all expenditures required to acquire an asset and prepare it for intended use. The content details cost components for land, land improvements, buildings, and equipment, including clearing, leveling, demolition, purchase and closing costs, construction and installation costs, sales taxes, freight and transit insurance, and testing. It then introduces depreciation as a systematic cost allocation process for depreciable assets with limited useful lives, distinguishing it from valuation.","cbCailk8xdNdr8Bi","https://ap.wps.com/l/cbCailk8xdNdr8Bi","pptx",1814665,1,1778361444,{"code":4,"msg":22,"data":23},"ok",{"site_id":24,"language":25,"slug":26,"title":13,"keywords":27,"description":14,"schema_data":28,"social_meta":61,"head_meta":63,"extra_data":65,"updated_unix":20},105,"en","chapter-two-plant-assets-natural-resources-intangible-assets","",{"@graph":29,"@context":60},[30,46],{"@type":31,"itemListElement":32},"BreadcrumbList",[33,37,41,44],{"item":34,"name":35,"@type":36,"position":19},"https://docshare.wps.com","Home","ListItem",{"item":38,"name":39,"@type":36,"position":40},"https://docshare.wps.com/document/","Document",2,{"item":42,"name":12,"@type":36,"position":43},"https://docshare.wps.com/document/exam/",3,{"item":45,"name":13,"@type":36,"position":11},"https://docshare.wps.com/document/chapter-two-plant-assets-natural-resources-intangible-assets/30791",{"url":45,"name":13,"@type":47,"author":48,"headline":13,"publisher":50,"fileFormat":53,"description":14,"dateModified":54,"datePublished":54,"encodingFormat":53,"isAccessibleForFree":55,"interactionStatistic":56},"DigitalDocument",{"name":9,"@type":49},"Person",{"url":34,"name":51,"@type":52},"DocShare","Organization","application/vnd.openxmlformats-officedocument.presentationml.presentation","2026-05-09",true,{"@type":57,"interactionType":58,"userInteractionCount":4},"InteractionCounter",{"@type":59},"ViewAction","https://schema.org",{"og:url":45,"og:type":62,"og:title":13,"og:site_name":51,"og:description":14},"article",{"robots":64,"canonical":45},"index,follow",{"doc_id":7,"site_id":24}]