What are Property Plant and Equipment (PPE)?

PPE are tangible assets that are

  1. purchased, constructed, developed or otherwise acquired;
  2. held for use in the production or supply of goods or services or to produce program outputs;
  3. for rental to others;
  4. for administrative purposes;
  5. expected to be used during more than one reporting period; and
  6. not intended for resale in the ordinary course of operations

(Reference: Section 2.k, Chapter 10, GAM for NGAs, Vol. I)