diff --git a/guide/C/Makefile.am b/guide/C/Makefile.am
index 5afaf50..5b469d4 100644
--- a/guide/C/Makefile.am
+++ b/guide/C/Makefile.am
@@ -20,6 +20,7 @@ entities = \
 	ch_bus_ap.xml \
 	ch_bus_pay.xml \
 	ch_budgets.xml \
+	ch_oth_assets.xml \
 	appendixa.xml \
 	appendixb.xml \
 	appendixc.xml \
diff --git a/guide/C/ch_accts.xml b/guide/C/ch_accts.xml
index 5e3510c..d81b18a 100644
--- a/guide/C/ch_accts.xml
+++ b/guide/C/ch_accts.xml
@@ -1,13 +1,15 @@
 <!--
       (Do not remove this comment block.)
-  Version: 2.0.0
-  Last modified: July 9th 2006
+  Version: 2.2.1
+  Last modified: September 26, 2010
   Maintainers: 
-               Chris Lyttle <chris@wilddev.net>
-  Author:
-  		Jon Lapham <lapham@extracta.com.br>
-  	Updated	Bengt Thuree <bengt@thuree.com>
-Originally written by Carol Champagne.
+                Tom Bullock  <tbullock@nd.edu>
+               Chris Lyttle  <chris@wilddev.net>
+  Authors:
+                 Jon Lapham  <lapham@extracta.com.br>
+       Updated Bengt Thuree  <bengt@thuree.com>
+  Originally written by
+            Carol Champagne
 Translators:
        (translators put your name and email here)
 -->
@@ -120,18 +122,19 @@ Translators:
     within a common parent account.</para>
 
     <para>A &app; account must have a unique name (that you assign) and one
-    of the predefined &app; "account types". There are a total of 12 account
-    types in &app;. These 12 account types are based on the 5 basic
-    accounting types; the reason there are more &app; account types than
-    basic accounting types is that this allows &app; to perform specialized
-    tracking and handling of certain accounts. There are 6 asset accounts
-    (<emphasis>Cash</emphasis>, <emphasis>Bank</emphasis>,
+    of the predefined &app; <quote>account types</quote>. There are a total
+    of 12 account types in &app;. These 12 account types are based on the 5
+    basic accounting types; the reason there are more &app; account types
+    than basic accounting types is that this allows &app; to perform
+    specialized tracking and handling of certain accounts. There are 6
+    asset accounts (<emphasis>Cash</emphasis>, <emphasis>Bank</emphasis>,
     <emphasis>Stock</emphasis>, <emphasis>Mutual Fund</emphasis>,
-    <emphasis>Accounts Receivable</emphasis>, and <emphasis>Asset</emphasis>
-    ), 3 liability accounts (<emphasis>Credit Card</emphasis>,
-    <emphasis>Accounts Payable</emphasis>, and <emphasis>Liability</emphasis>,
-    ), 1 equity account (<emphasis>Equity</emphasis>), 1 income account
-    (<emphasis>Income</emphasis>), and 1 expense account
+    <emphasis>Accounts Receivable</emphasis>, and <emphasis>Other
+    Assets</emphasis>), 3 liability accounts (<emphasis>Credit
+    Card</emphasis>, <emphasis>Accounts Payable</emphasis>, and
+    <emphasis>Liability</emphasis>), one equity account
+    (<emphasis>Equity</emphasis>), one income account
+    (<emphasis>Income</emphasis>), and one expense account
     (<emphasis>Expense</emphasis>).</para>
 
     <para>These &app; account types are presented in more detail
@@ -192,21 +195,30 @@ Translators:
         </listitem>
 
         <listitem>
-          <para><guilabel>Asset</guilabel> For personal finances, use this
-          type of account to track "big-ticket" item purchases that
-          significantly impact your net worth. Generally, you can think of
-          these as things you insure, such as a house, vehicles, jewelry, and
-          other expensive belongings.</para>
+          <para><guilabel>Other Assets</guilabel> No matter how diverse
+          they are, &app; handles many other situations easily. The group
+          category, <quote>Other Assets</quote>, covers all assets not
+          listed above.</para>
+
+          <para>Accounts are repositories of information used to track or
+          record the kinds of actions that occur related to the purpose for
+          which the account is established.</para>
+
+          <para>For businesses, activities being tracked and reported are
+          frequently subdivided more finely than what has been considered
+          thus far. For a more developed treatment of the possibilities,
+          please read the descriptions presented in
+          <xref linkend="chapter_other_assets"/> of this Guide.</para>
+
+          <para>For personal finances a person can follow the business
+          groupings or not, as they seem useful to the activities the
+          person is tracking and to the kind of reporting that person needs
+          to have to manage his or her financial assets. For additional
+          information, consult
+          <xref linkend="chapter_other_assets"/>.</para>
         </listitem>
       </orderedlist>
 
-      <tip>
-        <para>For all &app; asset accounts, a <emphasis>debit</emphasis>
-        (left-column value entry) increases the account balance and a
-        <emphasis>credit</emphasis> (right-column value entry) decreases the
-        balance. (See note later in this chapter.)</para>
-      </tip>
-
       <para>The second balance sheet account is
       <emphasis>Liabilities</emphasis>, which as you recall, refers to what
       you owe, money you have borrowed and are obligated to pay back some day.
@@ -421,7 +433,7 @@ Translators:
       but we know they exist). You have <guilabel>income</guilabel> in the
       form of a salary, and <guilabel>expenses</guilabel> in the form of
       groceries, rent, electricity, phone, and taxes (Federal, Social
-      Security, Medicare) on your salary. Simple, isn't it?</para>
+      Security, Medicare) on your salary.</para>
     </sect2>
 
     <sect2 id="accts-examples-toplevel2">
diff --git a/guide/C/ch_oth_assets.xml b/guide/C/ch_oth_assets.xml
new file mode 100644
index 0000000..224a3c5
--- /dev/null
+++ b/guide/C/ch_oth_assets.xml
@@ -0,0 +1,463 @@
+<!--
+      (Do not remove this comment block.)
+  Version: 2.2.9
+  Last modified: September 19, 2010
+
+  Maintainers:
+               Tom Bullock <tbullock@nd.edu>
+
+  Author:
+               Tom Bullock <tbullock@nd.edu>
+
+Translators:
+       (translators put your name and email here)
+-->
+
+<chapter id="chapter_other_assets">
+  <title>Other Assets</title>
+  <sect1 id="accts-oa1">
+    <title>General Concepts</title>
+    <para>This chapter presents many additional accounting treatments for
+    frequently encountered business and less-frequently found personal
+    activities that need recording in accounting books. The explanations
+    below cover both the description and purpose of the activity, and they
+    include also the usual accounting treatments (bookings or recordings)
+    for these transactions.</para>
+
+    <para>These concepts have evolved over centuries of experience by those
+    keeping accounting records and will help you maximize your record
+    keeping&rsquo;s utility and meaningfulness.</para>
+
+    <para>This section introduces categorization of assets in the balance
+    sheet based on time or the asset&rsquo;s useful life (current and
+    long-term). Sometimes assets are also considered from the standpoint of
+    their <emphasis>liquidity</emphasis>, which is regarded as how close
+    or distant the asset is from being turned into cash. Near-cash assets
+    are relatively quickly converted to cash (e.g., accounts receivable),
+    while assets requiring rather a long time to convert to cash are
+    considered to be relatively <emphasis>fixed</emphasis> in their
+    non-cash state (e.g., heavy equipment, buildings, land). (Fixed does
+    not mean they were repaired!)</para>
+
+    <para>You should find that current assets parallel those with more
+    liquidity, while long-term and fixed assets are those with much less
+    liquidity. Finally, below you will find a few assets that could be
+    either current or long-term based on the nature of the facts
+    constituting them.</para>
+  </sect1>
+  <sect1 id="accts-oa2">
+    <title>Other Assets Described</title>
+    <sect2 id="accts-oa3">
+      <title>Current Assets</title>
+      <para>Current Assets are those activities whose normal expected life
+      would be one year or less. Such activities could be tracking
+      reimbursable expenses, travel advances, short-term loans to a friend
+      or family member, prepaid expenses, annual insurance premium
+      amortization, and so on. The individual entity could have many other
+      kinds of short term activities that reflect what it is doing. (These
+      asset types are explained individually below.)</para>
+    </sect2>
+
+    <sect2 id="accts-oa4">
+      <title>Long-term (Fixed) Assets</title>
+      <para>Long-term (Fixed) Assets are those activities whose normal
+      expected life exceeds one or more years. This grouping covers both
+      tangible and intangible assets. Examples of tangible assets are land,
+      buildings, and vehicles (cars, trucks, construction equipment,
+      factory presses, etc.)  Intangible assets include such things as
+      patents, copyrights, goodwill, etc. Because the lives of some of
+      these assets show wear and tear and deterioration in value over time,
+      businesses and individuals can allow for that diminution in value by
+      calculating depreciation on such assets. For example, land normally
+      does not depreciate, but buildings do, as do equipment and
+      vehicles. (These asset types are explained individually
+      below.)</para>
+    </sect2>
+  </sect1>
+  <sect1 id="accts-oa5">
+    <title>Current Assets</title>
+    <para>This section explains short-term receivables, reimbursable
+    expenses, travel advances, prepaid premiums, prepaid rent, suspense or
+    wash accounts.</para>
+
+    <sect2 id="accts-oa6">
+      <title>Short-term Receivables</title>
+      <para>This kind of account is useful to reflect an agreement made
+      with someone you trust. Suppose you lent someone $500 and he agreed
+      to repay you $50 a month. If he paid on time, the loan you made would
+      be paid off within a year, which is why it is classified as a
+      short-term receivable. So you could record that loan initially in
+      this account tree: Other Assets:Current Assets:LoanToJoe. At the time
+      you gave him the money your entry is debit (increase) LoanToJoe $500
+      and credit (decrease) Bank $500. Each time you receive Joe&rsquo;s
+      payment you record $50 debit (increase) to Bank and credit (decrease)
+      LoanToJoe.</para>
+
+      <tip>
+        <para>Note: don&rsquo;t become confused by the use of the
+        word <quote>Loan</quote>. <quote>Loan-To</quote> is the tipoff that
+        you really have a receivable, that is, you will receive from Joe,
+        the money you previously loaned. Until he actually pays the money
+        owed you, you reflect his debt in your books by an account
+        describing your expectation&ndash;you will receive the money owed
+        you, hence the word <quote>receivable</quote>.</para>
+      </tip>
+    </sect2>
+    <sect2 id="accts-oa7">
+      <title>Reimbursable Expenses</title>
+      <para>This kind of activity is one in which you spend your own money
+      on behalf of someone else (your employer, perhaps) and later you
+      receive repayment of what you spent. The case might be a business
+      trip. The employer has a policy of covering (paying for) all
+      authorized expenses. After the trip is over, the employee submits a
+      report listing dates and amounts spent with receipts for all the
+      expenditures. The employer reviews the report and pays for all items
+      that it considers as having a valid business reason. (Normally,
+      employees know in advance what the employer will reimburse, so only
+      those items are recorded as a reimbursable expense on the
+      employee&rsquo;s books.)</para>
+
+      <para>Because a business trip can involve different kinds of
+      expenditures (air travel, lodging, transportation at the destination,
+      etc.), different kinds of expenditures would be recorded in the one
+      account as long as the expenditures all related to the same trip. In
+      other words, if a second trip is made before the first is fully
+      settled, a second account for a different event could be set up. It
+      would make sense to do this, if it would help to keep separate all
+      the details of one trip from those of another. It is up to the person
+      making the trip to decide how much trouble it would be to put
+      separate trips in separate accounts or to put them all in the same
+      account. The trip taker should remember that the account must be
+      reconciled in order to know with certainty that all expenses have
+      been reimbursed.</para>
+
+      <para>Recording the expenditures on the trip would be much the
+      same. That is, if you paid trip expenses by cash you would debit
+      (increase) the reimburseable expense account for the money paid in
+      cash, because it is a receivable to you until it has been reimbursed
+      to you. The credit offsetting your expenditure would decrease the
+      account that shows the cash in your pocket or the account from which
+      you drew the cash for the payment made. If you paid by credit card,
+      the debit side would be the same as just described, but the credit
+      would be an increase to the credit card company account on your
+      books.</para>
+
+      <para>When you received your reimbursement, then the journal entry
+      (or transaction) to record receipt of the funds from the employer
+      would be: debit (increase) Bank for the check amount and credit
+      (decrease) the reimbursable expense account for the check
+      amount.</para>
+
+      <para>If it turns out that the reimbursable expense account is not
+      zero balance after processing the employer&rsquo;s payment, then it
+      means that there is a difference between you and the employer in
+      handling the expense, which needs to be investigated. If the balance
+      is a debit (a positive balance), your account has some money that was
+      not reimbursed. If the balance is a credit (a negative balance), you
+      were paid more than what you recorded as owed to you. In both of
+      those situations you should reconcile the difference between what you
+      recorded and what was paid. That effort should disclose exactly what
+      is causing the discrepancy. You will need to contact the
+      employer&rsquo;s bookkeeper to know what was paid, if the
+      reimbursement check was not accompanied by a detailed list of the
+      items being paid you.</para>
+
+      <para>In the event the employer refused to reimburse you for an
+      expenditure, that effectively makes it your expense. In that case,
+      you would make this entry: debit (increase) your own Expense
+      (appropriately named) and credit (decrease) the Reimbursable Expense
+      account. That entry should result in a zero balance in the
+      Reimbursable Expense account. If not, reconcile until you identify
+      the difference.</para>
+
+      <tip>
+        <para>Sometimes there are small differences that don&rsquo;t match
+        an individual entry. In those cases divide the amount by 2 or by
+        9. If the unresolved amount is divisible by two, it suggests that
+        both you and the employer entered the item in the same manner: both
+        as debits or both as credits. If it is divisible by 9, then likely
+        one of you transposed adjoining numbers; e.g., one entered 69 and
+        the other entered 96. If the difference is divisible neither by 2
+        or by 9, then it could be that more than one error is
+        present.</para>
+      </tip>
+    </sect2>
+    <sect2 id="accts-oa8">
+      <title>Travel Advances</title>
+      <para>These are very similar to Reimbursable Expenses. The difference
+      is that someone gives you money first; you spend it, and then you
+      give a report accounting for what you spent it on. The report is
+      supported by invoices establishing who, what, where, when, and how
+      much for each expenditure. In the Reimbursable Expense case, you
+      spent your money first and later recovered it.</para>
+
+      <para>In the Travel Advance case when you receive the advance, you
+      record on your books this entry: debit (increase) Bank for the travel
+      advance amount received (say, $500); credit (increase) the short-term
+      liability Travel Advance ($500). This is a liability because you are
+      not gifted the money, but only loaned it for the purpose of having
+      funds to spend when doing the employer&rsquo;s business.</para>
+
+      <para>Frequently, the way these monetary arrangements work is that at
+      the beginning of for example a salesperson&rsquo;s employment, he or
+      she receives the advance and periodically submits an expense
+      report detailing travel and other business expenses. The amount in
+      the report is reimbursed if approved.</para>
+
+      <para>During the period after receiving the advance and before filing
+      a request for reimbursement report, the salesperson can record his or
+      her expenditures into the advance liability account. In that case,
+      the balance in the account will show how much of the advance has not
+      yet been spent (assuming the Travel Advance balance is a credit). If
+      no mistakes have been made and all expenses are approved, then the
+      sum of the unspent account balance and the reimbursing check amount
+      will equal the original travel advance amount.</para>
+
+      <para>It makes sense for the salesperson to record the travel
+      expenses to this advance account (and not to his or her own expense
+      accounts), because the money is being spent on behalf of the
+      employer, for the employer&rsquo;s authorized expenses. It is not
+      the employee&rsquo;s own money, and therefore not his or her own
+      expense.</para>
+
+      <para>When the saleperson receives the report reimbursement (say,
+      $350), he or she debits (increases) Bank, and credits (increases)
+      again the Travel Advance liability account, assuming that previously
+      he or she had been recording expenditures to the travel advance
+      account.  Tracking activity in this manner causes the account always
+      to show the amount that is owed the employer.</para>
+
+      <para>See the discussion in <xref linkend="accts-oa7"/> for what to
+      do if the employer does not accept an item the employee put on the
+      travel advance reimbursement request report. The difference
+      resolution effort is essentially the same for both types of
+      accounts.</para>
+    </sect2>
+    <sect2 id="accts-oa9">
+      <title>Prepaid Premiums or Prepaid Rent</title>
+      <para>Some types of expenses are usually billed as semi-annual or
+      annual amounts. For example, the insurance industry will bill home
+      insurance annually, while car insurance premiums can be annual or
+      semi-annual. For those that pay an amount that covers several months
+      or a full year, the proper accounting treatment is to reflect in each
+      accounting period the amount that expresses the benefit applying to
+      that period.</para>
+
+      <para>In the case of someone who pays a full-year&rsquo;s insurance
+      premium at the beginning of the insurance period, the entry to record
+      this is debit (increase) Prepaid Insurance Premium for say, $1,200,
+      and credit (decrease) Bank for $1,200.</para>
+
+      <para>Then a monthly recurring journal entry (scheduled transaction)
+      is created that debits (increases) Insurance Expense $100 and credits
+      (decreases) Prepaid Insurance Premium $100. This technique spreads
+      the cost over the periods that receive the insurance coverage
+      benefit. Businesses following generally accepted accounting practices
+      would normally use this technique, especially if they had to present
+      financial statements to banks or other lenders. Whether individuals
+      do depends on the person and how concerned they are to match cost
+      with benefit across time periods. Another factor influencing use of
+      this technique would be the number of such situations the person
+      encounters. It is relatively easy to remember one or two, but more
+      difficult if having to manage 10 to 20. You would set up as many or
+      as few as proved useful and important to you.</para>
+    </sect2>
+    <sect2 id="accts-oa10">
+      <title>Suspense or Wash Accounts</title>
+      <para>The purpose of these accounts is to provide a device to
+      track <quote>change of mind</quote> situations. The objective of
+      these accounts is to provide a temporary location to record charges
+      and credits that are not to be included permanently in your books of
+      record. When the transactions reflected in these accounts have been
+      fully completed, Wash/Suspense accounts will normally carry a zero
+      balance.</para>
+
+      <para>For example, say in the grocery store you see canned vegetables
+      on sale, so you buy 6 cans at $1 per can. Say that the total
+      purchases were $50. When you come home and are putting things in the
+      cupboard you discover you already had 12 cans. You decide to return
+      the 6 you just bought. Some persons in this situation would charge
+      (increase) the whole bill to Grocery Expense; and when they returned
+      the cans, they would credit (decrease) Grocery Expense. That is one
+      way of handling that. The effect of this method is to leave recorded
+      on your books the cost of items that you really did not purchase from
+      a permanent standpoint. It is only when the items have actually been
+      returned and the vendor&rsquo;s return receipt has also been recorded
+      that the distortion this method generates will then be
+      removed.</para>
+
+      <para>Actually, there are several treatments, depending on when and
+      how the original transaction was booked/recorded and when you decided
+      to return the items purchased. Basically, did you change your mind
+      before you recorded the transaction or after doing so?</para>
+
+      <para>If you decided to return the items after recording the purchase
+      transaction, you may originally have charged Grocery Expense for the
+      full amount ($50) of all items. In that scenario, what you kept and
+      the amount of the items to be returned were grouped into one
+      account. You could edit the original transaction and restate the
+      amount charged to the Grocery Expense account to be the difference
+      ($41) between the total paid ($50) for groceries and the value of the
+      items to be returned. That leaves the returned-item value as the
+      amount ($6) you should record to the Suspense account.</para>
+
+      <para>Obviously, if you decided to return items before you recorded
+      your purchase, then you would book the original entry as a charge to
+      Grocery Expense for the amount kept ($41) and as a charge to Suspense
+      for the amount returned ($6). The off-setting credit ($50) to cash or
+      credit card is not affected by these treatments.</para>
+
+      <para>When there are several persons shopping and at different
+      vendors, there can be a case where there are several returns
+      happening at once and in overlapping time frames. In that case the
+      Wash Account is charged (increased) at time of changing the mind, and
+      either Bank or Credit Card is credited. When the return occurs, the
+      reverse happens: Bank or Credit Card is debited for the cash value of
+      the returned items and the Wash/Suspense Account is credited in the
+      same amount.</para>
+
+      <para>If the wash account has a non-zero balance, scanning the debit
+      and credit entries in the account will show the non-matched
+      items. That is, debits not matched by offsetting credits indicate
+      items intended to be returned but not actually returned yet. The
+      reverse (credits not matched by offsetting debits) indicates that
+      returns were made but the original charge was not recorded in the
+      Wash Account.</para>
+
+      <para>These differences can be cleared up by returning unreturned
+      items or recording charges (debits) for items already returned. The
+      mechanics of doing that likely will be finding the original expense
+      account the item was charged to and making an entry like: debit Wash
+      Account, credit original expense. It also could be as described above
+      where the original recording is adjusted by adding a charge to
+      Wash/Suspense account and decreasing the amount charged to the
+      original account.</para>
+    </sect2>
+  </sect1>
+  <sect1 id="accts-oa11">
+    <title>Short or Long-term Assets</title>
+    <para>This section explains why some types of assets may be short or
+    long-term and presents an example.</para>
+
+    <para>An example is deposits (e.g., utility, rental, security). If the
+    deposit agreement contains a provision to recover the deposit at the
+    end of a year, the treatment could be that of a short-term
+    asset. However, when the agreement is that the deposit holder returns
+    the funds only upon successful inspection at the end of the
+    relationship, then at the start of the relationship or agreement, the
+    person paying the deposit has to decide whether to write it off as a
+    current expense or to track it for eventual recovery at the end of the
+    agreement (not infrequently, moving to a new location).</para>
+
+    <para>Whichever decision is made, the accounting treatment is to debit
+    (increase) expense (assuming the write-off decision) or debit
+    (increase) Deposits Receivable (assuming the intent is to recover the
+    deposit in the future) and credit (decrease) Bank for the amount of the
+    deposit (if paid by cash) or credit (increase) credit card if paid
+    using that payment method.</para>
+  </sect1>
+  <sect1 id="accts-oa12">
+    <title>Long-term (Fixed) Assets</title>
+    <para>This section illustrates long-term assets (those whose useful
+    lives exceed one year) and discesses these types: land, buildings,
+    leasehold improvements, intangibles, vehicles and other
+    equipment.</para>
+
+    <sect2 id="accts-oa13">
+      <title>Land</title>
+      <para>Land is not a wasting asset. That is, it does not get used up
+      over time and rarely suffers damage such that it loses value. For
+      that reason, it usually is recorded at cost at the time of
+      purchase. Appreciation in its value over decades is not recorded and
+      is not recognized in any way on the books of the owner. It is only
+      after land has been sold that sale price and purchase cost are
+      compared to calculate gain or loss on sale.</para>
+
+      <para>Land is frequently sold/purchased in combination with
+      structures upon it. That means that the cost has to become separated
+      from the cost of structures on it. Land valuation is usually part of
+      the transfer of ownership process and its value is shown on the
+      purchase documents separately from that of any structures it
+      supports.</para>
+
+      <para>Land values shown on purchase documents frequently arise from
+      the process of value determination managed by assessors whose job it
+      is to assign values to land for tax purposes. Local and regional
+      areas of a state or province use the values determined by assessors
+      in their tax formulas, which provide revenues for local and regional
+      governing authorities to finance their required community
+      services.</para>
+
+      <para>Should land be acquired in a situation not subject to a history
+      of land valuation by a formal valuation system, then the purchaser
+      can appeal to real estate agents and an examination of recent sale
+      transactions for information that would allow calculating a
+      reasonable amount to express the value of the land.</para>
+    </sect2>
+    <sect2 id="accts-oa14">
+      <title>Buildings</title>
+      <para>Buildings are the man-made <quote>caves</quote> in which much
+      of life&rsquo;s human interaction occurs. These structures are
+      wasting assets, because in their use they or their components
+      gradually wear. Over time they begin to lose some of their function
+      and they can suffer damage due to planetary elements or human
+      action.</para>
+
+      <para>Accepted accounting practice is to record the cost of the
+      building determined at time of ownership transfer (purchase) or at
+      conclusion of all costs of construction. Because buildings are
+      frequently used for decades, and due to the need to be able to
+      calculate gain or loss on sale, accounting practice preserves the
+      original cost by not recording declines in value in the account
+      containing the original purchase or construction cost.</para>
+
+      <para>Instead, the depreciation technique is used to show (in the
+      balance sheet) the structure&rsquo;s net book value (original cost
+      reduced by accumulated depreciation). Depreciation is a separate
+      topic treated elsewhere in this Guide.</para>
+    </sect2>
+    <sect2 id="accts-oa15">
+      <title>Leasehold Improvements</title>
+      <para>When a business does not own the building where it does
+      business, and instead has a long-term lease, it is not uncommon for
+      the business tenant to make improvements to the premises so that the
+      structure obtains both function and appearance that enhances
+      conducting its business activities.</para>
+
+      <para>In these cases, the expenditures that the business incurs are
+      recorded in a Leasehold Improvements account: increase (debit)
+      Leasehold Improvements, decrease (credit) Bank or increase (credit) a
+      suitable liability account (which could be a liability to a
+      contractor or a bank or a credit card, etc.).</para>
+    </sect2>
+    <sect2 id="accts-oa16">
+      <title>Vehicles or Equipment</title>
+      <para>Vehicles or equipment of all kinds usually last for several
+      years, but their useful lives are much shorter than that of assets
+      that have little movement in their functioning.  Because they do wear
+      out over time, common accounting practice in business is to record
+      depreciation using life spans and depreciation methods appropriate to
+      the nature and use of the asset. Frequently, the life and
+      depreciation methods chosen are influenced by what is permitted per
+      national tax regulations for the kind of asset being
+      depreciated.</para>
+
+      <para>Usually, businesses depreciate their assets. Individuals can do
+      so as well to the degree that taxing authorities permit. Very wealthy
+      persons employ accountants and attorneys to track and manage their
+      investments and assets holdings to take advantage of all tax benefits
+      permitted by law.</para>
+    </sect2>
+
+    <sect2 id="accts-oa17">
+      <title>Intangibles</title>
+      <para>The mechanics of accounting (debiting and crediting appropriate
+      accounts) for these assets are relatively simple, much the same as
+      for any of the above assets. Where the difficulty lies is in their
+      valuation, which is an advanced topic and not something that
+      individual persons and small businesses would likely encounter. For
+      that reason further discussion of items such as patents, copyrights,
+      goodwill, etc. are left out of this Guide.</para>
+    </sect2>
+  </sect1>
+</chapter>
diff --git a/guide/C/gnucash-guide.xml b/guide/C/gnucash-guide.xml
index 6285214..9fe252f 100644
--- a/guide/C/gnucash-guide.xml
+++ b/guide/C/gnucash-guide.xml
@@ -16,14 +16,15 @@
 <!ENTITY chapter13 SYSTEM "ch_bus_ap.xml">
 <!ENTITY chapter14 SYSTEM "ch_bus_pay.xml">
 <!ENTITY chapter15 SYSTEM "ch_budgets.xml">
+<!ENTITY chapter16 SYSTEM "ch_oth_assets.xml">
 <!ENTITY appendixa SYSTEM "appendixa.xml">
 <!ENTITY appendixb SYSTEM "appendixb.xml">
 <!ENTITY appendixc SYSTEM "appendixc.xml">
 <!ENTITY appendixd SYSTEM "appendixd.xml">
 <!ENTITY legal SYSTEM "legal.xml">
 <!ENTITY GFDL SYSTEM "fdl-appendix.xml">
-<!ENTITY manrevision "2.0.1">
-<!ENTITY date "8th Oct 2006">
+<!ENTITY manrevision "2.2.1">
+<!ENTITY date "September 26, 2010">
 <!ENTITY app "GnuCash">
 <!ENTITY vers-unstable "2.3.15">
 <!ENTITY vers-stable "2.2.9">
@@ -37,10 +38,11 @@
 -->
 <!--
       (Do not remove this comment block.)
-  Version: 2.0.1
-  Last modified: Oct 8th 2006
+  Version: 2.2.1
+  Last modified: September 26, 2010
   Maintainers:
-               Chris Lyttle   <chris@wilddev.net)
+                Tom Bullock   <tbullock@nd.edu>
+               Chris Lyttle   <chris@wilddev.net>
   Translators:
                (translators put your name and email here)
 -->
@@ -52,6 +54,11 @@
   <edition>V&manrevision;</edition>
 
   <copyright>
+   <year>2010</year>
+   <holder>Tom Bullock</holder>
+  </copyright>
+
+  <copyright>
    <year>2006</year>
    <holder>Chris Lyttle</holder>
   </copyright>
@@ -253,7 +260,7 @@
         <ulink url="http://bugzilla.gnome.org"
           >GNOME Bug Tracking System</ulink>.
       </para>
-<!-- Translators may also add here feedback address for translations -->
+<!-- Translators may also add here a feedback address for translations -->
   </legalnotice>
 
 </bookinfo>
@@ -273,6 +280,7 @@
 &chapter13;
 &chapter14;
 &chapter15;
+&chapter16;
 &appendixa;
 &appendixb;
 &appendixc;
