PET - Plain English Taxonomy

Attribute: BSAO17462
Label: Accumulated depreciation/impairment - Property, plant and equipment
Concept Guidance:
This is the value, as at the relevant date, for total depreciation and impairment for all property, plant and equipment items excluding information technology. 
Dimension Member Description
This dimension identifies the type of impairment
The value reported relates to the amount of depreciation, or amortisation, accumulated against an asset, or group of assets, as determined in accordance with accounting standards.Depreciation, or amortisation, is the systematic allocation of the depreciable amount of an asset over its useful life.