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Other Properties/Plant/Equipment – Gross (SF.BS.OtherPPEGross)

May 5, 2021 Sentieo Support

Other Properties/Plant/Equipment – Gross (SF.BS.OtherPPEGross) is the gross PP&E, when not already reported in the following:

 

Other Properties/Plant/Equipment – Gross (SF.BS.OtherPPEGross) includes:

  • PP&E not in service
  • Capitalized interest expenses possibly assigned to the respective property
  • The gross value of PP&E held under operating or Financial (Capital) leases
  • Investment properties held for a price increase or for rental, in the US
  • “Other” fixed assets not clearly delineated by a reporting company Other

Properties/Plant/Equipment – Gross (SF.BS.OtherPPEGross) does not include:

  • Deferred costs when not reported as tangible or intangible assets (shown in “Deferred Charges” (SF.BS.DeferredCharges))
  • Capitalized costs for website or product development when not reported as tangible fixed assets (shown in “Intangibles, Gross” (SF.BS.IntangiblesGross))
  • Advance payments (to vendors/suppliers), reported in non-current asset, and not as tangible fixed assets (shown in “Other Long-Term Assets” (SF.BS.OtherLongTermAssets), may be sown in “Other Assets” (SF.BS.OtherAssets) when current and non-current assets are not reported separately)
  • Property not in use when not reported in tangible fixed assets (shown in “Other Long-Term Assets” (SF.BS.OtherLongTermAssets), may be shown in “Other Assets” (SF.BS.OtherAssets) when current and non-current are not reported separately)
  • The gross value leased out properties under operating lease/rented out to customers, including tenant improvements (shown in “Leases – Gross” (SF.BS.LeasesGross))
  • Investment properties held for a price increase or for rental, outside of the US (shown in “Long-Term Investments – Other” (ALTI, and as Other Short-Term Investments for Banks).
  • Property for sale not reported in tangible fixed assets (shown in “Other Long-Term Assets” (SF.BS.OtherLongTermAssets), may be shown in “Other Assets” (SF.BS.OtherAssets) when current and non-current assets are not reported separately)
  • Non-utility property in Utilities (shown in “Other Properties/Plant/Equipment – Gross” (SF.BS.OtherPPEGross))
  • Nuclear fuel (shown in “Utility Plant – Gross” (SF.BS.UtilityPlantGross))
  • Power generation or distribution equipment in Utilities (shown in “Utility Plant – Gross” (SF.BS.UtilityPlantGross))
  • Gas gathering, storage, or transmission equipment (shown in “Utility Plant – Gross” (SF.BS.UtilityPlantGross))
  • Gross value of intangible assets held under Operating or Financial (Capital) Leases (shown in “Intangibles – Gross” (SF.BS.IntangiblesGross))
  • Assets from discontinued operations (shown in “Discontinued Operations – Long-Term Assets” (SF.BS.DiscontinuedOperations_LTAsset))