den Kunden mit einem Leitungsnetz zu verbinden oder dem Kunden einen permanenten Zugang zur Versorgung mit Gütern oder Dienstleistungen zu gewähren. 1 Identify plant and equipment 2 Risk assessment of plant and equipment 3 Purchase or acquisition of plant 4 Controlling plant and equipment risks 5 OHS Risk Register 6 Legislation, codes of practice, standards and guidance Der beste Volltext-Übersetzer der Welt – jetzt ausprobieren! losses whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. Equipment These infrastructure assets have an approximate replacement value of $15,402,000. zahlungsmittelgenerierende Einheiten keine Sachverhalte oder Umstände darauf hindeuteten, dass der Buchwert einzelner Vermögenswerte bzw. The programme includes a mix of workplace practical learning and online learning - allowing you to complete theory elements in your … Capital expenditures (CapEx) are funds used by a company to acquire or upgrade physical assets such as property, buildings, or equipment. zahlungsmittelgenerierender Einheiten nicht erzielbar sein könnte oder (bei Vorliegen von Sachverhalten oder Umständen) der erzielbare Betrag den jeweiligen Buchwert der Vermögenswerte bzw. to suggest that they may be impaired as a result of events or changes in circumstances Impairment is assessed by comparing the carrying amount of an asset with its recoverable amount (impairment testing) If the carrying amount is higher than the recoverable amount, it is written down to the lower amount In order to assess impairment, assets are grouped at the lowest level for which the respective cash flows can be separately identified If the reasons for impairment no longer apply at a subsequent reporting date, the corresponding write-down may be reversed up to a maximum of the amortised cost of the respective asset, Umständen voraussichtlich wertgemindert ist Die Werthaltigkeit wird durch den Vergleich des Buchwerts des Vermögenswerts mit seinem erzielbaren Betrag beurteilt ("Impairment"-Test) Liegt der Buchwert über dem erzielbaren Betrag, erfolgt eine Abwertung Zur Beurteilung der Wertminderung werden die Vermögenswerte auf der niedrigsten Stufe gruppiert, für die sich Zahlungsströme separat identifizieren lassen Entfällt in der Folgezeit der Grund für eine Wertminderung, wird eine Wertaufholung bis maximal zur Höhe der fortgeschriebenen historischen Anschaffungs- oder Herstellungskosten vorgenommen, IFRIC 18 'Transfers of Assets from Customers' handles situations such as those in which a company receives cash which must be. Nutzung zu erwartender Zahlungsströme (abgezinst mit einem risikoadäquaten Zinssatz) sowie auf Basis des Nettoveräußerungspreises überprüft (Impairment Test), wenn besondere Ereignisse oder Marktentwick lungen eine Korrektur der geschätzten Nutzungsdauer oder einen Wertverfall anzeigen. This Interpretation provides guidelines for the accounting treatment of. Analysts and potential investors will frequently review a company's PP&E to see where and how the company is spending its money on fixed assets in ways that could help the company increase its profitability. Firstly, property, plant and equipment is a class of assets which includes tangible assets only. Die Werthaltigkeit des aktivierten Buchwertes von. It always involves non-routine activities and can expose those involved (and others) to a range of risks. Also … Ensure moving plant has stopped and isolate electrical and other power supplies. and expansion of the existing terminals and for the expansion at the Frankfurt location as well as the increase in other financial assets due to fair value measurement of investment securities. The considerable increase in other intangible assets and prope, Sowohl die deutliche Zunahme der sonstigen immateriellen Vermögenswert, als Übersetzung von "plant and equipment" vorschlagen. product, or whether any goods, used in the course of production which do not enter and which were not intended to enter into the final composition of the product, are originating or not. gemäß IAS 36 auf Wertminderungen geprüft, sobald Ereignisse oder Veränderungen. Wie im Vorjahr wurden im Geschäftsjahr 2004/2005 über die planmäßigen Abschreibungen hinaus keine, Wertminderungsaufwendungen auf immaterielle. Перевод контекст "plant and equipment" c английский на русский от Reverso Context: Owing to that dispute, UNDP has not recognized the land and buildings in the compound as property, plant and equipment. The Company recognises in the carrying amount of an item. Property, plant and equipment (PPE) are the long-term tangible assets that are shown on the balance sheet of the company. The most important temporary differences result from the capitalisation of development costs and other assets and, Die wichtigsten temporären Differenzen ergeben sich aus der Aktivierung von Entwicklungskosten und sonstigen im Rahmen der Kaufpreisallokation nach. die aus den zukünftigen leasingraten resultierenden zahlungsverpflichtungen sind als verbindlichkeit passiviert. equivalents related to changes in the consolidated group, cash receipts of or cash payments for loans to third parties as well as changes within the scope of short-term financial dispositions through the purchase and sale of securities classified as current assets. CCC has a high degree of equipment standardization that has been found to be most suitable for major operations, taking into account past performance and local backup services. in Financial Assets of the STRATEC Group". It is the efficient use of these resources that in many cases determines the amount of profit corporations will earn. They are most often fixed assets. and selection of the components together with the materials of construction used for them. Whether a portion of available cash is used, or the asset is financed by debt or equity, how the asset is financed has an impact on the financial viability of the company. ihre Werthaltigkeit überprüft, sobald Ereignisse oder veränderte Umstände darauf hindeuten, dass der Buchwert nicht dem erzielbaren Ertrag entspricht. The build-up of inventories was primarily caused by the postponement and cancellation of orders mentioned, but in part also by the initial consolidation of Becromel S.p.A. are tested for impairment in accordance with IAS 36 as soon as events. Die Anlagenabgänge aus als Finanzinvestition gehaltenen Immobilien, die im Wesentlichen aus dem Finanzierungsleasing des Airrail Centers. hergestellte vermögenswerte anwendung findet. This development primarily relates to an increase of EUR 5.1, the construction currently in progress of a new Osterrönfeld production and administration. It's also important for companies to track their PP&E in case they need to sell assets to raise money. Auszahlungen für an Dritte gewährte Darlehen sowie Veränderungen im Rahmen der kurzfristigen Finanzdisposition durch den Kauf oder Verkauf von Wertpapieren des Umlaufvermögens. Facial Pads; Absorbent Cotton Balls; Cotton Pad Machines; Cosmetic Pads; Shoddy Lines; Sisal Pad Plant; High Density Web Lines; Fiberfill (High Loft) Ovens ; High Density Nonwoven Ovens; Garnetts; Water Interlacing Lines; Thermobonding Ovens; Fabric Production Line. Property, plant and equipment is initially measured at its cost, subsequently measured either using a cost or revaluation model, and depreciated so that its depreciable amount is allocated on a systematic basis over its useful life. Calculation of the write off expense is based on future cash. The projected outlays necessary to provide the services covered by this Asset Management Plan (AM Plan) includes operations, maintenance, renewal and upgrade of existing assets over the 10 year planning period is $ 65,556,000 or $6,556,000 on average per year. Under IAS 16, the cost of an item of property, plant and equipment includes the initial estimate of the costs of dismantling and [...] removing the item and restoring the site on which it is located, the obligation for which an entity incurs either when the item is acquired or as a consequence of having used the item during a particular period for purposes other than to produce inventories during that period. Property, plant and equipment is initially measured at its cost, subsequently measured either using a cost or revaluation model, and depreciated so that its depreciable amount is allocated on a systematic basis over its useful life. assets rose by EUR 46 million to EUR 701 million. Plant and equipment. What is the definition of property, plant, and equipment? Employers should consider how their workers use machinery, and have adequate maintenance arrangements in place to ensure it remains safe to use. To determine net PP&E, add gross PP&E to capital expenditures. Facial Pads; Absorbent Cotton Balls; Cotton Pad Machines; Cosmetic Pads; Shoddy Lines; Sisal Pad Plant; High Density Web Lines; Fiberfill (High Loft) Ovens ; High Density Nonwoven Ovens; Garnetts; Water Interlacing Lines; Thermobonding Ovens; Fabric Production Line. From this amount, subtract accumulated depreciation. The objective of IAS 16 is to prescribe the accounting treatment for Property, Plant and Equipment (PPE) so that users of the financial statements can discern information about an entity's investment in its PPE and the changes in such investment. While most fixed assets depreciate over time and are not easily converted to cash, some assets such as real estate can increase in value over time, providing a company with a possible option for raising cash. Examples include plant and equipment, fees related to acquisition of property, and costs of developing intangible assets (e.g., patentable inventions). Tangible assets are depreciated for accounting purposes whereas intangible assets are amortized. Property, plant and equipment is initially measured at its cost, subsequently measured either using a cost or revaluation model, and depreciated so that its depreciable amount is allocated on a systematic basis over its useful life. Examples of … en.wikipedia.org . Englisch-Deutsch-Übersetzungen für property plant and equipment im Online-Wörterbuch dict.cc (Deutschwörterbuch). Maintenance may be part of a planned programme or may have to be carried out at short notice after a breakdown. Construction plant and equipment operation availability and condition is controlled and monitored by the CCC Plant System, which is approved and certified under ISO 9001. Sachanlage im Zeitpunkt des Anfalls der Kosten, wenn es wahrscheinlich ist, dass der zukünftige wirtschaftliche Nutzen der Sachanlage der Gesellschaft zufließen wird und die Kosten der Sachanlage verlässlich geschätzt werden können. Kein gutes Beispiel für die Übersetzung oben. Vermögenswerte um EUR 1,6 Millionen durch die Aktivierung von Entwicklungskosten, einer Erhöhung der Anteile an assoziierten und Gemeinschaftsunternehmen in Höhe von EUR 1,0 Millionen (aus Ergebniszuweisungen von EUR 1,0 Millionen) sowie einer Abnahme der latenten Steuern um EUR -0,4 Millionen. As a general principle, it is regularly assessed whether there are any indications that property, plant and equipment might be impaired. of the financial statements of foreign companies, the waiver regarding the determination of equity components of compound financial instruments, as well as the first-time adoption by subsidiaries, were not exercised. e.g. Companies use the following formula to calculate PP&E: Net PPE = Gross PPE + Capital Expenditures - Accumulated Depreciation. Property, plant, and equipment (PP&E) are the long-term, tangible assets that a company owns. Leitungsnetz zu verbinden oder dem Kunden einen permanenten Zugang zur Versorgung mit Gütern oder Dienstleistungen zu gewähren. in financial year 2004/2005, because either no facts or circumstances relating to individual assets or cashgenerating units indicated that the carrying amount of individual assets or cash-generating units might not be recoverable or (if such facts or circumstances existed) the recoverable amount did not fall below the respective carrying amount of the assets or cash-generating units. Most maintenance should be carried out with the power off. Plant and equipment. daetwyler.ch. A fixed asset is a long-term tangible asset that a firm owns and uses to produce income and is not expected to be used or sold within a year. on prope rty, plant and equipment is c alculated using the straight-line method over the estimated useful lives of the assets ranging from 5 to 50 years for buildings and improvements with a weighted average life of 17 years and 3 to 15 years for machinery and equipment with … A business asset is an item of value owned by a company. 1. ensure maintenance is carried out by a competent person (someone who has the necessary skills, knowledge and experience to carry out the work safely) 2. maintain plant and equipment regularly – use the manufacturer’s maintenance instructions as a guide, particularly if there are safety-critical features … Industries that are considered capital intensive have a significant amount of fixed assets, such as oil companies, auto manufacturers, and steel companies. Die im Bau befindlichen Sachanlagen belaufen sich am 31. Änderungen des Working Capitals; das Working Capital ist definiert als Forderungen aus Lieferungen und Leistungen zuzüglich der Vorräte abzüglich der Verbindlichkeiten aus Lieferungen und Leistungen. Definition: The property, plant, and equipment (PP&E) account, also known as tangible fixed assets, represents the non-current, physical, illiquid assets that are expected to generate long-term economic benefits for a firm including land, buildings, and machinery. (Capex) plus/less changes in working capital; working capital is defined as trade receivables plus inventories less trade payables. A capital asset is an asset with a useful life longer than a year that is not intended for sale in the regular course of the business's operation. Veränderungen der Zahlungsmittel und Zahlungsmitteläquivalente und Veränderungen im Rahmen der kurzfristigen Finanzdisposition durch den Kauf oder Verkauf von Wertpapieren des Umlaufvermögens. The offers that appear in this table are from partnerships from which Investopedia receives compensation. scheduled depreciation is undertaken over their economic useful lives or over the term of the contract if this is shorter. dazu verwenden muss, den Kunden z.B. The disposals from investment property mainly resulting from the Airrail. Examples of property, plant, and equipment (PP&E) include: Property, plant, and equipment assets are also called fixed assets, which are long-term physical assets. ordinary depreciation and cumulative impairment. Some examples of plant and equipment within the Department's … Purchases of PP&E are a signal that management has faith in the long-term outlook and profitability of its company. Meanwhile, fixed assets undergo depreciation, which divides the cost of fixed assets, expensing them over their useful lives. If new equity is issued, the stock price might decline due to the dilution of the shares. PP&E, which includes trucks, machinery, factories, and land, allow a company to conduct and grow its business. Erzeugnisses verwendet wurden, oder sonstige Waren, die im Verlauf der Herstellung verwendet wurden, aber nicht in die endgültige Zusammensetzung des Erzeugnisses eingehen sollten und auch nicht eingegangen sind, Ursprungserzeugnisse sind oder nicht. zahlungsmittelgenerierender Einheiten nicht unterschritt. Some examples of plant include lifts, cranes, computers, machinery, scaffolding components, conveyors, forklifts, … If the company obtains financing from a bank or private equity firm, the company will have debt-servicing costs associated with the additional long-term debt. The principal issues in accounting for PPE are the recognition of the assets, the determination of their carrying amounts, and the associated depreciation charges and … the carrying amount of the asset is no longer matched by the expected net selling price or the discounted sum of future cash flows from the continued use of the asset. and the goodwill, defined as a cash-generating unit. The considerable increase in other intangible assets and property, plant and equipment as well as trade accounts receivable and other receivables as well as the substantial increase in deferred income tax provisions, trade accounts payable and advance payments received shown under other liabilities resulted from the inclusion of the First Choice Holidays Group in consolidation. The company recognizes an asset as an item of PPE when the asset has a useful life for more than one year and it is used for production or supply of goods or services, for rental to others, or for administrative purposes. Plant and equipment is a catch all phrase to cover a multitude of mechanical equipment used in construction and also useful for cost coding (allocation of costs). assets, changes in cash and cash equivalents related to the consolidated group and changes within the scope of short-term financial disposition through the purchase and sale of securities allocated to current assets. auf einzelne Vermögenswerte bzw. en.wikipedia.org . Plant and equipment become net plant and equipment when adjusted for accumulated depreciation. If you are placing plant and equipment such as scissor lifts, excavator, concrete pumps on our land you will need a road/ footpath occupation permit. Diese Entwicklung entfällt im Wesentlichen auf einen Anstieg. It's important to know where a company is allocating its capital, whether the company is making capital expenditures, and how the company plans to raise the capital for its projects. These purchases are called capital expenditures and significantly impact the financial position of a company. or a change of conditions indicate that the carrying amount of the asset may be higher than its net realizable value. Property, Plant and Equipment Introduction. Property, plant, and equipment are physical or tangible assets that are long-term assets that typically have a life of more than one year. nestle.com. Guidance for the safe use of plant and equipment including traffic control measures, protective structures, and preventing fire and explosion in dairy spray drying. IAS 16 outlines the accounting treatment for most types of property, plant and equipment. The Group assesses non­current assets (in particular property, plant, equipment, investments and intangible assets) for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. 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