- 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. Other than land, assets in this category are normally subjected to *amortization under most systems of *Generally Accepted Accounting Principles. Contrast *current asset.
Auditor's dictionary. 2014.
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