... for intangible assets Indicate how plant assets, natural resources, and intangible assets are reported Chapter 10-2 Plant Assets, Natural Resources, Plant Assets, Natural Resources, and Intangible ... Intangible Assets and Intangible Assets Plant Assets Plant Assets Determining the cost of plant assets Depreciation Expenditures during useful life Plant asset disposals Chapter 10-3 Natural Natural Resources ... – Plant Assets Section – Plant Assets Plant assets include land, land improvements, buildings, and equipment (machinery, furniture, tools) Major characteristics include: “Used in operations” and...