PP&E (Property, Plant, & Equipment)

All articles in this category pertain to property, plant, and equipment, also known as PP&E. PP&E refers to the tangible long-term assets that are key to a company’s operations. Buildings and machinery are examples of these assets. These physical assets cannot be liquidated or sold easily.

The standards providing guidance for PP&E include ASC 360, IAS 16, and GASB 34.

Learn more about PP&E below.