Property, plant and equipment

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Tangible assets ( english tangible assets ) are accounting tangible assets that are in the ownership of a company are, remain permanently in the company and are operating normally necessary, so necessary to maintain the production and operation.


In contrast to current assets , property, plant and equipment cannot be liquidated quickly and is therefore tied to the company for the long term. Tangible assets are in the balance sheet on the asset side recorded and are included in financial assets and intangible assets to fixed assets . They are sorted according to their resellability, that is, the item that is easiest to sell comes last.

Balance sheet items for property, plant and equipment

The balance sheet items for property, plant and equipment are divided into four sub-items in accordance with Section 266 of the German Commercial Code :

National economy

The national accounts (VGR) are based on an asset account that compares the economic assets (tangible assets and receivables) with the liabilities.


Individual evidence

  1. ^ Definition of the Federal Statistical Office of tangible assets .