PPE思维导图

PPE分别为财产、厂房、设备的英文缩写，本导图讲述了它们的历史成本、利息资本化、估值等内容，感兴趣的朋友收藏下图了解吧！

Property,Plant,Equipment(PPE)

• Disposition
• Definition
  • KINDS
    • Lands
    • Building Structurs
      • Office
      • Factories
      • Warehouses
    • Equipments
      • Machinery
      • Computers
      • Vehicles
      • Furniture
      • Tools
  • CHARACTERISTICS
    • Operation
      • Sale
    • Long-term
      • Depreciattion
    • Physical
• Acquisition
  • HISTORICAL COST
    • Land
      • Purchase Price
      • Closing Costs(Recording fees, Attorney's fees)
      • Filling, Grading, Clearing, Draining
      • Liens, Mortgages, Encumbrances
      • Improvements
        • Indefinite Life
    • Building
      • Materials, Labor, Overhead Cost
      • Professional Fees, Building Permits
    • Equipment
      • Purchase Price
      • Freight&Handing Charges
      • Insurance
      • Assembling&Installation
      • Trial Runs
      • Special Foundations
    • Self-Construction
      • Direct
        • Material
        • Labour
      • Indirect(Overhead)
        • No Fixed Overhead
        • A Portion of All Overhead
    • Definition
      • Cash &Cash Equivalent
        • Obtaining
        • Condition &Location
          • Intended Use
  • INTEREST CAPITALIZATION
    • Approaches
      • No
      • Actual
        • Qualification
          • For Firm's Own Use&Sale& Lease
          • A Period of Time
        • Period
          • Expenditures
          • Activities
          • Interest Cost
        • Amount
          • Weighted-Avarage Accumulated Expenditures(WAAE)
          • Interest Rate
            • Specific Interest Rate (WAAE<=Specific Constrction Debts(SCD))
            • Specific Interest Rate &Weighted-Avarage Interest Rate(WAAE>SCD)
        • Special Issues
          • Expenditures for Land
            • Particular Uses(Building)
              • Building
              • Lands
            • Lots Sale
              • Lands
            • Speculation
              • Nothing
          • Interest Revenue
            • Offseting Interest Cost
      • All
        • Equity
        • Debt
  • VALUATION
    • Cash Discounts
      • Reduction
    • Deferred-Payment
      • Present Value
    • Lump-Sum
      • Allocating on the Basis of Assets' Fair Values
    • Issuance of Stock
      • Market Price
    • Nonmonetary Exchanges
      • Principle
        • Commercial Substance
          • Meaning
            • Transaction
              • Changing Future Cash Flow(Changing Economic Positions)
                • Timing
                • Amount
                • Risk
          • Yes
            • Fair Value
              • Assets Given Up
              • Assets Received
            • Recognition
              • Loss
              • Gain
          • No
            • Fair Value
              • Assets Given Up
              • Assets Received
            • No Cash Received
              • Recognition
                • Loss
                • Gain
            • Cash Received
              • Rcognition
                • Loss
                • Gain
• Subsequent to Acquisition