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10.1 Long-lived assets chapter overview
Publication date: 27 May 2020
us NFP guide
This chapter provides a high-level overview of the general GAAP framework used in accounting for long-lived assets including PP&E and intangibles, highlighting areas of particular interest for NFPs (for example, incremental or unique guidance).
In addition, it describes the application of the general framework for PP&E to unique types of long-lived assets particular to NFPs, e.g., works of art, historical treasures, and similar assets held within or outside of museum collections.
PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.
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