Property, plant, and equipment

Is PPE operating or investing?

A change to property, plant, and equipment (PPE), a large line item on the balance sheet, is considered an investing activity.

What is not included in operating assets?

Non-operating assets are assets that are not considered to be part of a company’s core operations. A company’s non-operating assets may be unused land, spare equipment, investment securities, and so on. … These assets and any income from them are usually omitted from the financial analysis of a company’s core business.