plant and equipment

A category of tangible fixed assets that includes plant, machinery, fixtures and fittings, and other equipment.

Accounting dictionary. 2014.

Look at other dictionaries:

  • plant and equipment — Machinery, equipment, cars and other similar items used in a business. Easyform Glossary of Law Terms. UK law terms …   Law dictionary

  • plant and equipment — įranga ir įrenginiai statusas T sritis turto vertinimas apibrėžtis Materialusis turtas, kuris: a) yra verslo subjekto naudojamas prekėms gaminti ar tiekti arba paslaugoms teikti, nuomoti ar administraciniais tikslais; b) numatomas naudoti tam… …   Lithuanian dictionary (lietuvių žodynas)

  • Property, Plant And Equipment - PP&E — A company asset that is vital to business operations but cannot be easily liquidated. The value of property, plant and equipment is typically depreciated over the estimated life of the asset, because even the longest term assets become obsolete… …   Investment dictionary

  • Depreciation and amortization of property, plant, and equipment —   The monthly provision for depreciation and amortization (applicable to utility property other than electric plant, electric plant in service, and equipment).   U.S. Dept. of Energy, Energy Information Administration s Energy Glossary …   Energy terms

  • property, plant, and equipment — *Long term, *tangible assets used for operational or administrative purposes. The term does not normally refer to assets held principally for investment or trading purposes. It typically refers to land, buildings, machinery, and office equipment …   Auditor's dictionary

  • plant and machinery — The equipment required to operate a business. No formal definition is given in the tax legislation. However, from the tax point of view the definition often used is that given in the taxation case Yarmouth v. France (1887). This defines plant and …   Accounting dictionary

  • plant and machinery — The equipment required to operate a business. No formal definition is given in the tax legislation. However, from the tax point of view the definition often used is that given in the taxation case Yarmouth v France (1887). This defines plant and… …   Big dictionary of business and management

  • Viet Cong and Vietnam People's Army logistics and equipment — Trailporters The Viet Cong and the People s Army of Vietnam (PAVN or North Vietnamese Army) used well organized logistics methods to supply and equip their fighting forces. This logistics organization contributed to the defeat of their American… …   Wikipedia

  • Viet Cong and PAVN logistics and equipment — The Main Force of the People s Liberation Armed Forces (better known as the Viet Cong or VC in the West) and the NVA (North Vietnamese Army/People s Army Vietnam) used well organized logistics methods to supply and equip their fighting forces.… …   Wikipedia

  • plant — The assets of a business including land, buildings, machinery, and all equipment permanently employed. Bloomberg Financial Dictionary * * * plant plant [plɑːnt ǁ plænt] noun MANUFACTURING 1. [uncountable] the machinery and equipment used in an… …   Financial and business terms

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