Property, plant, equipment and other assets

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Accounting guide , PwC US

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

This guide was issued in June 2017. Certain sections were updated in September 2018.

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

  • Capitalized costs, including capitalized interest and software
  • Maintenance
  • Asset retirement obligations
  • Depreciation and amortization
  • Asset impairment
  • Asset disposal
  • 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.

September 2018 update to the Property, plant, equipment and other assets guide

Certain updates to reflect changes due to recent standard setting activity and to add new interpretive guidance have been made. Clarifications were added to the guidance on the capitalization of costs, including capitalized software, and disposals. See Appendix D, Summary of significant changes, for information on the most recent updates.

Downloading the guide onto an iPad

  1. Click on the button below to open the document:
    Property, plant, equipment and other assets
  2. Once the PDF opens, click on the Action button, which appears as a square icon with an upwards pointing arrow.
  3. From within the action menu, select the “Copy to iBooks” option.
  4. The guide will then be saved to your iBooks app for future access.
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