This course will help you interpret financial statement line items that capture the investments an enterprise makes in its future and claims that long-term investors hold on the enterprise. You will explore the differences between tangible and intangible assets along with the ways in which each can be capitalized and their costs can be allocated to the income statement. It is recommended to only take this course if you have completed Foundations of Financial Statements or Accruals and Cash Flows or have equivalent experience.