有ゆう形けい固こ定てい資し産さん

noun

tangible fixed assets; property, plant and equipment (PPE)

Accounting term for physical long-term assets such as buildings, machinery, and land. Often abbreviated as PPE in English financial contexts.

• 会かい社しゃの有ゆう形けい固こ定てい資し産さんには工こう場じょうや機き械かいが含ふくまれる。

  The company's tangible fixed assets include factories and machinery.

• 決けっ算さん書しょで有ゆう形けい固こ定てい資し産さんの減げん価か償しょう却きゃくを計けい算さんする。

  Calculate depreciation of property, plant and equipment on the financial statements.