Property, Plant and Equipment Disclosure
Asset Age Ratios (Summary)
Average Age
Estimated Total Useful Life
Estimated Age, Time Elapsed Since Purchase
Estimated Remaining Life

Accenture PLC, balance sheet: property, plant and equipment

US$ in thousands

	Aug 31, 2023	Aug 31, 2022	Aug 31, 2021	Aug 31, 2020	Aug 31, 2019	Aug 31, 2018
Buildings and land	—)	5,609)	60)	61)	56)	60)
Computers, related equipment and software	2,112,846)	2,154,989)	2,052,408)	1,978,380)	1,723,623)	1,625,950)
Furniture and fixtures	433,473)	442,499)	470,624)	456,136)	394,671)	374,294)
Leasehold improvements	1,558,373)	1,546,230)	1,528,462)	1,424,722)	1,228,845)	1,125,814)
Property and equipment, gross	4,104,692)	4,149,327)	4,051,554)	3,859,299)	3,347,195)	3,126,118)
Accumulated depreciation	(2,574,685)	(2,490,187)	(2,412,449)	(2,313,731)	(1,956,029)	(1,862,098)
Property and equipment, net	1,530,007)	1,659,140)	1,639,105)	1,545,568)	1,391,166)	1,264,020)

Based on: 10-K (reporting date: 2023-08-31), 10-K (reporting date: 2022-08-31), 10-K (reporting date: 2021-08-31), 10-K (reporting date: 2020-08-31), 10-K (reporting date: 2019-08-31), 10-K (reporting date: 2018-08-31).

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Item	Description	The company
Property and equipment, gross	Amount before accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.	Accenture PLC property and equipment, gross increased from 2021 to 2022 but then slightly decreased from 2022 to 2023.
Property and equipment, net	Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.	Accenture PLC property and equipment, net increased from 2021 to 2022 but then decreased significantly from 2022 to 2023.

Accenture PLC, asset age ratios

	Aug 31, 2023	Aug 31, 2022	Aug 31, 2021	Aug 31, 2020	Aug 31, 2019	Aug 31, 2018
Average age ratio	62.73%	60.01%	59.54%	59.95%	58.44%	59.57%
Estimated total useful life (years)	7	7	8	8	8	7
Estimated age, time elapsed since purchase (years)	4	4	5	5	4	4
Estimated remaining life (years)	2	3	3	3	3	3

Based on: 10-K (reporting date: 2023-08-31), 10-K (reporting date: 2022-08-31), 10-K (reporting date: 2021-08-31), 10-K (reporting date: 2020-08-31), 10-K (reporting date: 2019-08-31), 10-K (reporting date: 2018-08-31).

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Asset age ratio	Description	The company
Average age ratio	As long as straight-line depreciation is used, this is an accurate estimate of asset age as a percentage of depreciable life. The relative age is a useful measure of whether the company fixed asset base is old or new. Newer assets are likely to be more efficient.	Accenture PLC average age ratio of depreciable property, plant and equipment deteriorated from 2021 to 2022 and from 2022 to 2023.
Estimated total useful life	Over longer time periods, this ratio is a useful measure of company depreciation policy and can be used for comparisons with competitors.	Accenture PLC estimated total useful life of depreciable property, plant and equipment decreased from 2021 to 2022 and from 2022 to 2023.
Estimated time elapsed since purchase	The approximate age in years of a company fixed assets. Useful for comparison purposes.	Accenture PLC estimated time elapsed since purchase of depreciable property, plant and equipment improved from 2021 to 2022 and from 2022 to 2023.
Estimated remaining life		Accenture PLC estimated remaining life of depreciable property, plant and equipment decreased from 2021 to 2022 and from 2022 to 2023.

	Aug 31, 2023	Aug 31, 2022	Aug 31, 2021	Aug 31, 2020	Aug 31, 2019	Aug 31, 2018
Selected Financial Data (US$ in thousands)
Accumulated depreciation	2,574,685)	2,490,187)	2,412,449)	2,313,731)	1,956,029)	1,862,098)
Property and equipment, gross	4,104,692)	4,149,327)	4,051,554)	3,859,299)	3,347,195)	3,126,118)
Asset Age Ratio
Average age¹	62.73%	60.01%	59.54%	59.95%	58.44%	59.57%

Based on: 10-K (reporting date: 2023-08-31), 10-K (reporting date: 2022-08-31), 10-K (reporting date: 2021-08-31), 10-K (reporting date: 2020-08-31), 10-K (reporting date: 2019-08-31), 10-K (reporting date: 2018-08-31).

2023 Calculations

¹ Average age = 100 × Accumulated depreciation ÷ Property and equipment, gross
= 100 × 2,574,685 ÷ 4,104,692 = 62.73%

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Asset age ratio	Description	The company
Average age	As long as straight-line depreciation is used, this is an accurate estimate of asset age as a percentage of depreciable life. The relative age is a useful measure of whether the company fixed asset base is old or new. Newer assets are likely to be more efficient.	Accenture PLC average age ratio of depreciable property, plant and equipment deteriorated from 2021 to 2022 and from 2022 to 2023.

	Aug 31, 2023	Aug 31, 2022	Aug 31, 2021	Aug 31, 2020	Aug 31, 2019	Aug 31, 2018
Selected Financial Data (US$ in thousands)
Property and equipment, gross	4,104,692)	4,149,327)	4,051,554)	3,859,299)	3,347,195)	3,126,118)
Depreciation expense	620,659)	591,748)	512,051)	482,054)	440,796)	423,471)
Asset Age Ratio (Years)
Estimated total useful life¹	7	7	8	8	8	7

Based on: 10-K (reporting date: 2023-08-31), 10-K (reporting date: 2022-08-31), 10-K (reporting date: 2021-08-31), 10-K (reporting date: 2020-08-31), 10-K (reporting date: 2019-08-31), 10-K (reporting date: 2018-08-31).

2023 Calculations

¹ Estimated total useful life = Property and equipment, gross ÷ Depreciation expense
= 4,104,692 ÷ 620,659 = 7

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Asset age ratio	Description	The company
Estimated total useful life	Over longer time periods, this ratio is a useful measure of company depreciation policy and can be used for comparisons with competitors.	Accenture PLC estimated total useful life of depreciable property, plant and equipment decreased from 2021 to 2022 and from 2022 to 2023.

	Aug 31, 2023	Aug 31, 2022	Aug 31, 2021	Aug 31, 2020	Aug 31, 2019	Aug 31, 2018
Selected Financial Data (US$ in thousands)
Accumulated depreciation	2,574,685)	2,490,187)	2,412,449)	2,313,731)	1,956,029)	1,862,098)
Depreciation expense	620,659)	591,748)	512,051)	482,054)	440,796)	423,471)
Asset Age Ratio (Years)
Time elapsed since purchase¹	4	4	5	5	4	4

Based on: 10-K (reporting date: 2023-08-31), 10-K (reporting date: 2022-08-31), 10-K (reporting date: 2021-08-31), 10-K (reporting date: 2020-08-31), 10-K (reporting date: 2019-08-31), 10-K (reporting date: 2018-08-31).

2023 Calculations

¹ Time elapsed since purchase = Accumulated depreciation ÷ Depreciation expense
= 2,574,685 ÷ 620,659 = 4

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Asset age ratio	Description	The company
Estimated time elapsed since purchase	The approximate age in years of a company fixed assets. Useful for comparison purposes.	Accenture PLC estimated time elapsed since purchase of depreciable property, plant and equipment improved from 2021 to 2022 and from 2022 to 2023.

	Aug 31, 2023	Aug 31, 2022	Aug 31, 2021	Aug 31, 2020	Aug 31, 2019	Aug 31, 2018
Selected Financial Data (US$ in thousands)
Property and equipment, net	1,530,007)	1,659,140)	1,639,105)	1,545,568)	1,391,166)	1,264,020)
Depreciation expense	620,659)	591,748)	512,051)	482,054)	440,796)	423,471)
Asset Age Ratio (Years)
Estimated remaining life¹	2	3	3	3	3	3

Based on: 10-K (reporting date: 2023-08-31), 10-K (reporting date: 2022-08-31), 10-K (reporting date: 2021-08-31), 10-K (reporting date: 2020-08-31), 10-K (reporting date: 2019-08-31), 10-K (reporting date: 2018-08-31).

2023 Calculations

¹ Estimated remaining life = Property and equipment, net ÷ Depreciation expense
= 1,530,007 ÷ 620,659 = 2

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Asset age ratio	Description	The company
Estimated remaining life		Accenture PLC estimated remaining life of depreciable property, plant and equipment decreased from 2021 to 2022 and from 2022 to 2023.

Accenture PLC (NYSE:ACN)

Analysis of Property, Plant and Equipment

Property, Plant and Equipment Disclosure

Asset Age Ratios (Summary)

Average Age

Estimated Total Useful Life

Estimated Age, Time Elapsed since Purchase

Estimated Remaining Life