Property, plant and equipment are usually listed in order from most liquid to least liquid.

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Property, plant, and equipment are usually listed in order from most liquid to least liquid because this order provides the most useful information to financial statement users. The most liquid assets are listed first, followed by the least liquid assets. This order allows users to quickly assess the liquidity of a company's assets and make informed decisions about the company's financial health.

Property, Plant and Equipment Are Usually Listed in Order from Most