For many companies, property, plant, and equipment (PP&E) is often a significant line item in the balance sheet. Do you know what’s included in this line item? In this CPE-eligible, eLearning course (1.0 CPE) we discuss the types of assets and costs that should be capitalized as part of PP&E. You will learn about the concept of depreciation, including the inputs needed and the various methodologies available to calculate depreciation in the financial statements. Finally, we cover the difference in accounting and reporting under U.S. GAAP for held-for-sale assets as compared to those assets that are held for use.