Table of Contents

Table of Contents…………………………………………………………………………………..page 2
Introduction…………………………………………………………………………………………..page 3
Amortization and Depreciation………………………………………………….…………..page 3-4
Intangible Assets………………………………………………………………………..………….page 4-5
Goodwill……………………………………………………………………………………………..….page 5-6
Impairment…………………………………………………………………………………………….page 6
Liabilities………………………………………………………………………………………………..page 6-7
Interest and Bonds…………………………………………………………………………………page 7-8
Leases…………………………………………………………………………………………………….page 8
Works Cited……………………………………………………………………………………………page 9

Dell Inc: A Major Competitor in the Computer Business
Introduction
Dell is a global information technology company that offers its customers a broad range of solutions and services delivered directly by Dell and through other distribution channels. They are focused on providing technology solutions that are more efficient, more accessible, and easier to manage. Dell built its reputation as a leading technology provider through listening to customers and developing solutions that meet customer needs. A few years ago, they initiated a broad transformation of the company to become an end-to-end technology solutions company.
Amortization and Depreciation
In 2010, Dell’s Property, Plant, and Equipment (PP&E) was $2,181 million; the following year it plummeted to $1,953 million and then rebounded back to $2,124 million in 2012. With having PP&E, Dell has to account for the PP&E’s amortization and depreciation expenses. Dell keeps very close account of these expenses on the books as well. The amortization expense is the same as the depreciation expense for Dell. Amortization is primarily used when the asset in question is a large one that will affect the financial statements for the period during which, without amortization procedures, it would have to be recorded. This