Property, plant, equipment and other assets

Accounting guide

Our new guide helps answer your questions about accounting for PP&E and certain related assets.

This guide was issued in June 2017.

Our new Property, plant, equipment and other assets guide answers your questions about the accounting for PPE and certain other related assets. Topics discussed in the guide include:

  • Capitalized costs including capitalized interest
  • Maintenance
  • AROs
  • Depreciation and amortization
  • Asset impairment
  • Asset disposal
  • Capitalized software
  • Insurance receivables
  • R&D costs

To help you navigate this PwC guide, all references, within the PPE guide and to other PwC guides, are linked and will take you directly to the referenced guidance.


Downloading the guide onto an iPad

  1. Click on the button below to open document:
    Property, plant, equipment and other assets
  2. When the pdf opens, click anywhere on the guide and a menu will pop up at the top of the page with an option to “Open in iBooks” (top right). Click on this button.
  3. The guide will then be saved to your iBooks app for future access.

Contact us

Andreas Ohl
Partner, National Professional Services Group

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