Items tagged with "PropertyPlantAndEquipmentGrossExcludingCapitalLeasedAssets"

1.1 Element Selection

Issued: 3/25/11

Impact: All US GAAP

Company Extension Taxonomy

1.1.3 Property Plant and Equipment

Issue The property, plant and equipment element has been used in a number of cases to exclude capitalized leases.  Although not specifically stated, the calculation linkbase in the taxonomy indicates that capitalized leases are included in the total of property, plant and equipment.   A number of companies have created extensions for property, plant and equipment […more]