Property, Plant and Equipment


The term “property, plant and equipment” refers to non-current tangible assets which are used in the process of generating revenues. The term “fixed assets” is also used to describe assets used for production purposes. Fixed assets also include long-lived intangible assets, for example patents, trademarks and software, but these are long-term, generally identifiable assets that do not have physical substance, or whose value is not fully indicated by their physical existence.


Balance Sheet International Financial Reporting Standard Replacement Cost Tangible Asset Lease Contract 
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© Betriebswirtschaftlicher Verlag Dr.Th. Gabler | GWV Fachverlage GmbH, Wiesbaden 2008

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