Plant & Equipment
Physical things your business owns that last more than a year: machinery, vehicles, computers, furniture, tools, and any land or buildings it owns. Also called PP&E (Property, Plant & Equipment) or fixed assets.
- How it's worked out
- Cost of equipment − Accumulated depreciation
- Which way is better
- Read it in contextNeither higher nor lower is better on its own. Read it alongside the measures around it.
Written by Mandy Walker, founder of Focus on Cash. Updated October 2026. This explanation comes from the glossary inside Focus on Cash, so it matches the words you see in the app.
Related measures
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