Difference between revisions of "t:PP&E"

Revision as of 03:22, 5 October 2017

Property, Plant & Equipment is a term grouping long term or fixed company assets. Property, Plant & Equipment are reported on the Statement of Financial Position and include:

Land
Buildings
Machinery
Vehicles

Not included in Property, Plant & Equipment are:

Receivables
Inventories
Other non-tangible assets such as patents, IP or goodwill

Notes

Regulatory reporting compliance typically requires Property, Plant & Equipment assets to be reported by the owner or lessee on the Statement of Financial Position if such assets are owned or leased under long term contracts (typically contracts for a year or more). Fixed Asset Turns Acquire-to-Retire

Metric(s)

ID	Name	Level	x
AE2	Fixed Asset Turns	1	AE2

Term(s)

ID	Name	x
A2R	Acquire-to-Retire	A2R
Depreciation	Depreciation	Depreciation
IAS16	IAS 16 Property, Plant & Equipment	IAS16
IAS23	IAS 23 Borrowing Costs	IAS23
IAS36	IAS 36 Impairment of Assets	IAS36
IAS41	IAS 41 Agriculture	IAS41
CSFP	Statement of Financial Position	CSFP

Property, Plant & Equipment {{{level}}}

"{{{level}}}" is not a number.

Property, Plant, Equipment, Fixed, Asset A term describing long term or fixed company assets