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The Property, plant, equipment and other assets guide helps answer your questions about accounting for PP&E and certain related assets.
This guide was partially updated in October 2020.
The Property, plant, equipment and other assets guide discusses the accounting for acquisition transactions determined to be asset acquisitions under US GAAP. The guide also discusses the capitalization of costs, such as construction and development costs and software costs, as well as the subsequent accounting for PP&E, including impairments, depreciation and amortization, and asset disposals.
This guide also addresses the accounting for asset retirement obligations, exit or disposal costs, R&D costs, and purchased insurance arrangements.
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