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 FAQ on Accounting for amounts to be incurred towards Corporate Social Responsibility (CSR) pursuant to the Companies (CSR Policy) Amendment Rules, 2021
 Live Coaching Classes (LCC) Batch-3 commencing from 10th May 2021 respectively for Students of Intermediate course appearing in Nov 2021 examination and Final course for Nov 2021 and May 2022 examination.
 Questionnaire for Members on the Accounting Process Outsourcing Services from abroad
 Announcement regarding clarification issued by MCA on spending of CSR funds for creating health infrastructure for covid care and establishment of medical oxygen generation & storage plants etc by CL&CGC ICAI
 Relaxation on levy of additional fees in filing of certain Forms under the Companies Act, 2013 and LLP Act, 2008
 Clarification regarding gap between two board meetings under section 173 of the Companies Act, 2013
 Extension of validity of Peer Review Certificate in the wake of COVID -19 spurt across the country
 Announcement of Online Examination of the 'Certificate Course on Ind AS' to be held on 27th June 2021
 Disclosure Requirements in IFRS Standards - A Pilot Approach
 FAQs on Circular on Relaxation of time for filing forms related to creation or modification of charges under the Companies Act, 2013 issued by the Ministry of Corporate Affairs on 03.05.2021
 Announcement regarding relaxation of time for filing forms related to creation or modification of charges under the Companies Act, 2013 by CL&CGC ICAI

What is included in Net Block of Property, Plant & Equipment (PPE)?
January, 03rd 2020

Under the Keyword “Net Block of Property, Plant & Equipment”, figure appearing under Total of Net Block of Fixed Asset 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 a period of twelve months such as machinery, equipment, vehicles, buildings, land, office space, office equipment, and furnishings etc. after depreciation is to be mentioned irrespective of the term used in the Financial Statements.

Members are advised to mention the figure against this keyword as applicable under the respective Statutes while generating UDIN.

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