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This template may be substituted. This template can be used to easily link to the singular and plural form of a word. It is generally only appropriate outside of the mainspace .
IAS 16 applies to property, plant and equipment (PPE). The standard itself defines PPE as "tangible items that are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and are expected to be used during more than one [accounting] period."
In this sense, the word is always used in the plural, but singular in construction. Note that a single house or a single other piece of property is "premises", not a "premise", although the word "premises" is plural in form; e.g.
A fixed asset (also known as long-lived assets or property, plant and equipment (PP&E)) is a term used in accounting for assets and property that may not easily be converted into cash. [1] Fixed assets are different from current assets, such as cash or bank accounts, because the latter are liquid assets. In most cases, only tangible assets are ...
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Allows easy formatting of statements using plural. Template parameters [Edit template data] Parameter Description Type Status Number 1 The number of items: 0, 1, 2 etc.
plural we us our ours 2nd person singular informal thou thee thy/thine [# 1] thine plural informal ye you your yours formal you 3rd person singular he/she/it him/her/it his/her/his (it) [# 2] his/hers/his [# 2] plural they them their theirs
This template is being considered for merging with Template:Plural abbr. Please discuss this matter at this template's entry at templates for discussion to help reach a consensus. pl.