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Property, plant and Equipment - Coggle Diagram
Property, plant and Equipment
Initial measurement:
Cost
Purchase price
VAT
Deductible
Non-deductuble
Dismantling costs
Provision
No provision
Amount invoiced - Dicounts & rebates
Interest
Before working conditions
Generated +1 year
Capitalisation
Before working conditions
Generated -1year
Additional costs before working conditions
Necessary to put into working condition
Not necessary
or periodically
Production cost
Subsequent measurement
Depreciation
Straight line method
Functional method
Sum of digits' years method
Double declining method
Impairment
Reversal
Limits
Recalculate Depreciation
Recalculate Depreciation
Disposal
End of useful life
Catastrophe
Sale
Swaps
Commercial
Non commercial