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About Lecture Notes On PPE - Acq & Rec
The key points from the document are: 1. Property, plant and equipment are tangible assets held for use in production, rental, or administration that are expected to be used for more than one period. 2. Items of PPE should be recognized as assets when future economic benefits are probable and cost can be reliably measured. Cost includes initial purchase price and any costs directly attributable to bringing the asset to usable condition. 3. PPE are initially recorded at cost and depreciated over their useful lives, with the depreciation expense generally charged to net income each period.
Detailed Information
| Author: | ['judel Ariel'] |
|---|---|
| Publication Year: | 2020 |
| Pages: | 6 |
| Language: | English |
| Format: | |
| Price: | FREE |
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