... principally by the straight-line method over the useful lives of the various assets.10 203 THE FINANCIAL NUMBERS GAME The company records property, plant, and equipment at cost and then employs the straight-line ... labeling them as something other than what they are 207 THE FINANCIAL NUMBERS GAME Another item for which there is clarity in terms of capitalization policies is capitalized interest Nonetheless, ... — 1 26, 091 7,349 16, 450 2,728 ————– $ 152 ,61 8 63 , 060 ————– $ 89,558 ————– ————– $ 20,9 46 2000 $ 14,007 158,753 7,349 19,572 26, 100 ————– $ 225,781 79,378 ————– $ 1 46, 403 ————– ————– $ 27, 261 Source:...