In 2024, the investment in fixed assets (excluding rural households) nationwide was 51,437.4 billion yuan, up by 3.2 percent year on year (calculated on a comparable basis, see Annotation 7 for ...

Computer software may seem like an intangible asset but, in some cases, it should be classified on balance sheets as property, plant, and equipment (PP&E).

While these longer-term rates remain elevated, it is an opportune time to review your fixed income allocation.

Accumulated depreciation appears in a contra account on the balance sheet reducing the gross value of fixed assets reported. Accumulated depreciation represents the sum of all depreciation ...