To define the parameters for capitalizing assets.
May, 2023Responsible Office
Capitalized plant assets include Land, Land Improvements, Buildings, Building Improvements, Fixed Equipment, Moveable Equipment, Software, Donated Equipment, other assets, and other expenditures which meet the criteria.
The disposal of plant assets includes the sale, scrapping, demolition, or other loss of plant assets. Plant asset disposals do not include plant assets placed temporarily in idle service or the dismantlement of a portion of a unit that does not affect its useful life.