I am offering complete and easy-to-understand notes for Intermediate Accounting Property, Plant, and Equipment (Chapter 23). These notes include clear explanations of recognition, measurement, acquisition methods (cash, installment, exchange, share issuance, bond issuance), construction of PPE, derecognition, and commercial substance. Each topic is explained step-by-step with simple examples and computation illustrations that are easy to follow for quizzes and exams. The reviewer also includes summaries, key formulas, journal entry formats, and important points frequently asked in exams. This material is organized, beginner-friendly, and suitable for first-year and intermediate accounting students. It focuses on practical problem-solving techniques and board-style applications. Perfect for students preparing for quizzes, major exams, or comprehensive assessments.
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