property, plant, and equipment definition

property, plant, and equipment

General balance sheet classification of non-current productive fixed assets, such as buildings, capital leases, computers, fixtures, furniture, land, leasehold improvements, machinery, vehicles. These assets have a useful life of more than one year and are shown at their book value (BV).

property, plant, and equipment is in the Accounting & Auditing and Banking, Commerce & Finance subjects.

property, plant, and equipment appears in the definition of the following term: capital expenditure to sales ratio

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