Property, plant, equipment and other assets

Start adding items to your reading lists:
Save this item to:
This item has been saved to your reading list.

Accounting guide , PwC US

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

This guide was fully updated in October 2019. In addition, select topics were updated in April 2020. 

The Property, plant, equipment and other assets guide has been updated through April 2020 to include our latest interpretive guidance, additional questions and examples, and expanded guidance on environmental obligations and asset acquisitions.

We discuss the capitalization of costs, such as construction and development costs and software costs. The subsequent accounting for property, plant, and equipment is also discussed, including impairments, depreciation and amortization, and asset disposals.

This guide also addresses a variety of other topics, including the accounting for asset retirement obligations, exit or disposal costs, R&D costs, and purchased insurance arrangements.

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.
Follow us