In addition to the measurement accounting principles that guide the values placed on the shareholder’s equity in a Balance Sheet, there are accounting principles specifying the informative disclosures that are necessary because, without the information... 

The cost of capital is defined as the rate of return that is necessary to maintain the market value of the firm (or price of the firm’s stock). Financial managers must know the cost of capital (the minimum required rate of return) in (1) making... 

Fixed assets are those assets that are used in a productive capacity, are tangible (have physical substance), are relatively long-lived, and provide future benefit that is readily measurable, sometimes referred to as property, plant, and equipment [PP&E]....