PROPERTY, PLANT AND EQUIPMENT - PP&E
A company asset that is significant to business operations but cannot be easily liquidated. The value of property, plant and equipment is often depreciated over the estimated life of the asset, because even the longest-term assets become obsolete or useless after a period of time.
Depending on the nature of a company's business, the total value of PP&E can range from very low to extremely high compared to total assets. International accounting standard 16 deals with the accounting treatment of PP&E.
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