1.1 Capitalization of costs – chapter overview - PwC
viewpoint.pwc.com › dt › usDec 31, 2022 · 1.1 Capitalization of costs – chapter overview Publication date: 31 Dec 2022 us PP&E and other assets guide 1.1 This chapter focuses on property, plant, and equipment (PP&E) costs and provides guidance on cost capitalization, including what types of costs are capitalizable and when capitalization should begin.