ASC 360 Property, Plant, and Equipment
GPTKB entity
Statements (37)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:appliesTo |
gptkb:U.S._GAAP
Long-lived tangible assets |
| gptkbp:excludes |
Inventory
Financial instruments Intangible assets Leases (see ASC 842) |
| gptkbp:focusesOn |
Accounting for property, plant, and equipment
|
| gptkbp:guidanceSystem |
Depreciation of property, plant, and equipment
Disposal of property, plant, and equipment Impairment of property, plant, and equipment Measurement of property, plant, and equipment Initial recognition of property, plant, and equipment |
| https://www.w3.org/2000/01/rdf-schema#label |
ASC 360 Property, Plant, and Equipment
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:partOf |
gptkb:FASB_Accounting_Standards_Codification
|
| gptkbp:providesCriteriaFor |
Asset retirement
Depreciation methods Discontinued operations Held-for-sale classification Impairment testing Componentization Disposal classification Long-lived asset impairment |
| gptkbp:publicLawNumber |
360
|
| gptkbp:replacedBy |
gptkb:FAS_121
gptkb:FAS_144 |
| gptkbp:section |
ASC 360-10 Overall
ASC 360-20 Real Estate Sales ASC 360-30 Depreciation and Amortization ASC 360-50 Disclosure ASC 360-40 Impairment or Disposal of Long-Lived Assets |
| gptkbp:usedBy |
Private companies
Public companies Not-for-profit organizations |
| gptkbp:bfsParent |
gptkb:ASC_350
|
| gptkbp:bfsLayer |
7
|