... the amount and service potential of property, plant, and equipment; - cost of property, plant, and equipment where applicable; and - spending for acquisition of property, plant, and equipment ... provide accounting standards for Federally owned property, plant, and equipment (PP&E); deferred maintenance; and cleanup costs This introduction provides information on: - the scope of the standards, ... ************************************************** CHAPTER ACCOUNTING STANDARD PROPERTY, PLANT, AND EQUIPMENT DEFINITIONS 17 Property, plant, and equipment consists of tangible assets, including land, that meet the following criteria:...