Property, Plant, and Equipment Schedule Template
This property, plant, and equipment schedule template will help you keep track of PP&E balances and depreciation costs.
This is what a property, plant, and equipment schedule looks like:
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Property, Plant, and Equipment (PP&E) is a non-current, tangible capital asset on the balance sheet of a business used to generate revenues and profits. PP&E plays a key part in the financial planning and analysis of a company’s operations and future expenditures, especially with regards to capital expenditures.
The PP&E account is often denoted as the net of accumulated depreciation. This means that, if a company does not purchase new equipment (capital expenditures is zero), net PP&E should slowly decrease in value every period due to depreciation. This can be better determined by a depreciation schedule.
The formula for calculating net PP&E is:
Net PP&E = Gross PP&E + Capital Expenditures – Accumulated Depreciation
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