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Property, Plant and Equipment Assets

Definition overview

1 Definition

Tangible items held for use in the production or supply of goods and services, for rental to others, or for administrative purposes, that are expected to be used during more than one period. Examples include land, buildings, infrastructure, motor vehicles, plant and equipment, computer equipment, heritage and cultural collections (art work) and work-in-progress.

2 References

UniSQ Defined.

3 Definition Information

Approved Date


Effective Date


Record No


Complying with the law and observing Policy and Procedure is a condition of working and/or studying at the University.

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