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Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services.

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Amount before accumulated amortization of capitalized costs for computer software, including but not limited to, acquired and internally developed computer software.

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The amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation.

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Amount before accumulated depreciation of equipment commonly used in offices and stores that have no permanent connection to the structure of a building or utilities. Examples include, but are not limited to, desks, chairs, tables, and bookcases.

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Amount before accumulated depreciation of additions or improvements to assets held under a lease arrangement.

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- References

No definition available.

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Amount before accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.

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Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.

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-Topic 944
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