Plant assets and equipment usually represent a large portion of a company's total assets. The cost to maintain and depreciate fixed assets can also be a big line item expense on the income statement.

Plant assets are long-term, fixed assets essential for production. These assets are depreciated over time, impacting financial statements. Investors should analyze plant assets for long-term valuation ...

Assets and expenses are two important accounting concepts elemental to understanding your company’s performance. While both assets and expenses have a debit balance on your business’s financial ...

Computers, office chairs and factories all wear down and lose value over time. Depreciation is how accountants factor that fact into their number-crunching. A depreciated five-year-old computer isn't ...