Property Plant & Equipment (PP&E) Schedule Template

This property, plant, and equipment schedule template will help you keep track of PP&E balances and depreciation costs.

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

Credits to :  Corporate Finance Institute