NET PROPERTY, PLANT, and EQUIPMENT Definition

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NET PROPERTY, PLANT, and EQUIPMENT is the book value of all buildings, land, furniture, and other physical capital assets that a business has purchased to run its business net of accumulated depreciation.

 

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CONTINUITY ASSUMPTION see GOING CONCERN CONCEPT.

EARNINGS is a term that refers to the financial capacity of a corporation to make distributions to shareholders other than return of capital, e.g., dividends. See also RETAINED EARNINGS.

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