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Fixed Asset
(redirected from Property, plant and equipment)

    Also found in: Financial, Wikipedia, Hutchinson 0.04 sec.

Property, such as machinery or buildings, utilized in a business that will not be used or liquidated during the current fiscal period.
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? References in periodicals archive
23, Eliminating the Category National Defense Property, Plant and Equipment.
FASAB issues Statement of Federal Financial Accounting Standards ... by Journal of Accountancy
nbsp;would provide guidance on accounting for certain costs and activities related to property, plant and equipment (PP&E) in financial statements prepared in conformity with generally accepted accounting principles.
Exposure Draft on Accounting for PP&E Costs Released by CPA Letter
Recognition of property, plant and equipment (PP&E) used in providing general government goods and services as an asset on the balance sheet.
FASAB proposes standards for property, plant and equipment by Journal of Accountancy
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