Article
Wolters Kluwer

Biz Filings: Capital Assets and Depreciation

For Students 9th - 10th
This resource gives an overview of depreciating plant assets and the reasons for doing so. A chart also provides a comparison of the straight-line and declining-balance methods of depreciation.
Website
Wolters Kluwer

Business Owner's Toolkit: Disposing of Capital Assets

For Students 9th - 10th
This article explains tax implications of when a business owner disposes of a capital asset. Gives useful links to other financial information.
Article
Investopedia

Investopedia: Human Capital

For Students 9th - 10th
This explanation of human capital makes clear the importance of the skills of employees as a business asset.
Article
Other

Women, Human Capital and Livelihoods: An Ergonomics Perspective [Pdf]

For Students 9th - 10th
Article debates about human capital issues.
Lesson Plan
Khan Academy

Khan Academy: Real Interest Rates and International Capital Flows

For Students 9th - 10th
In this activity summary review and remind yourself of the key terms and graphs related to how relative differences in real interest rates change the flow of assets between countries. This resource is designed as a review for the AP...
Study Guide
Khan Academy

Khan Academy: Lesson Summary: The Balance of Payments

For Students 9th - 10th
In this lesson summary review and remind yourself of the key terms and calculations related to the balance of payments. Topics include the current account (CA) and the capital and financial account (CFA, sometimes called simply the...
Lesson Plan
Council for Economic Education

Econ Ed Link: Balance of Payments (Bop)

For Teachers 9th - 10th
International trade allows countries to buy and sell both domestic and foreign goods, as well as services and financial assets. A country's transactions are summarized in a set of accounts called the Balance of Payments (BOP). Students...