Complex accounting issues for property, plant, and equipment include all of the following except:

Question

Quizplus · Accepted Answer

Goodwill does not fall under the category of property, plant, and equipment, but is considered an intangible asset. Therefore, testing goodwill for impairment is a separate accounting issue and not a complex accounting issue for property, plant, and equipment. The other choices - lease accounting, capitalized interest, and self-constructed assets - are all complex accounting issues related to property, plant, and equipment.

Complex Accounting Issues for Property, Plant, and Equipment Include All