[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-30503":3,"doc-seo-30503":21},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"file_id":15,"file_url":16,"file_type":17,"file_size":18,"view_count":19,"is_deleted":4,"is_public":19,"is_downloadable":19,"audit_status":19,"update_tm":20},30503,962075114765,"Quinn","https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd",4,"Exam","Property, Plant and Equipment (PPE)","Property, Plant and Equipment (PPE) study notes cover core accounting concepts and exam-style calculations under IAS 16. The material distinguishes capital expenditure from revenue expenditure, identifies allowable cost components for PPE, and lists costs that must not be included in PPE measurement. It explains key terms including depreciation, carrying value (net book value), useful economic life, and residual (scrap) value. Worked questions address capitalization of motor vehicle costs and multiple depreciation methods, plus recognition criteria for PPE and related depreciation-start timing.","cbCaibtCCiT5sPPG","https://ap.wps.com/l/cbCaibtCCiT5sPPG","pdf",599742,1,1778287368,{"code":4,"msg":22,"data":23},"ok",{"site_id":24,"language":25,"slug":26,"title":13,"keywords":27,"description":14,"schema_data":28,"social_meta":61,"head_meta":63,"extra_data":65,"updated_unix":20},105,"en","property-plant-and-equipment-ppe","",{"@graph":29,"@context":60},[30,46],{"@type":31,"itemListElement":32},"BreadcrumbList",[33,37,41,44],{"item":34,"name":35,"@type":36,"position":19},"https://docshare.wps.com","Home","ListItem",{"item":38,"name":39,"@type":36,"position":40},"https://docshare.wps.com/document/","Document",2,{"item":42,"name":12,"@type":36,"position":43},"https://docshare.wps.com/document/exam/",3,{"item":45,"name":13,"@type":36,"position":11},"https://docshare.wps.com/document/property-plant-and-equipment-ppe/30503",{"url":45,"name":13,"@type":47,"author":48,"headline":13,"publisher":50,"fileFormat":53,"description":14,"dateModified":54,"datePublished":54,"encodingFormat":53,"isAccessibleForFree":55,"interactionStatistic":56},"DigitalDocument",{"name":9,"@type":49},"Person",{"url":34,"name":51,"@type":52},"DocShare","Organization","application/pdf","2026-05-09",true,{"@type":57,"interactionType":58,"userInteractionCount":19},"InteractionCounter",{"@type":59},"ViewAction","https://schema.org",{"og:url":45,"og:type":62,"og:title":13,"og:site_name":51,"og:description":14},"article",{"robots":64,"canonical":45},"index,follow",{"doc_id":7,"site_id":24}]