Property, Plant and Equipment

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Property, Plant and Equipment (PP&E)

Tangible, long-lived assets that a company owns and uses in its operations, rather than simply holding them as an investment. This includes buildings, construction, facilities, machinery etc. and is reported on the balance sheet as acquisition cost less the accumulated depreciation.

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The financial statements or footnotes should provide certain information in relation to property, plant and equipment. As a minimum, PP&E should be reported in separate categories for:

Property, Plant & Equipment. (Accounting and Auditing)

* Recognition of property, plant and equipment (PP&E) used in providing general government goods and services as an asset on the balance sheet.

FASAB proposes standards for property, plant and equipment

* Accumulated depreciation, depletion and amortization of property, plant and equipment

SEC reduces reporting requirements for U.S. and foreign registrants

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