Paying users zone. Data is hidden behind hidden.

  • Get 1-month access to Accenture PLC for $19.99, or

  • get full access to the entire website for at least 3 months from $49.99.


We accept:

Visa Mastercard American Express Maestro Discover JCB PayPal Apple Pay Google Pay
Verified by Visa MasterCard SecureCode American Express SafeKey

This is a one-time payment. There is no automatic renewal.

Microsoft Excel LibreOffice Calc

Accenture PLC (ACN)


Analysis of Property, Plant and Equipment

Advanced level


Accounting Policy on Property, Plant and Equipment

Property and equipment is stated at cost, net of accumulated depreciation. Depreciation of property and equipment is computed on a straight-line basis over the following estimated useful lives:

Computers, related equipment and software 2 to 7 years
Furniture and fixtures 5 to 10 years
Leasehold improvements Lesser of lease term or 15 years

Source: 10-K (filing date: 2019-10-29).


Property, Plant and Equipment Disclosure

Accenture PLC, balance sheet: property, plant and equipment

US$ in thousands

Microsoft Excel LibreOffice Calc
Aug 31, 2019 Aug 31, 2018 Aug 31, 2017 Aug 31, 2016 Aug 31, 2015 Aug 31, 2014
Buildings and land hidden hidden hidden hidden hidden hidden
Computers, related equipment and software hidden hidden hidden hidden hidden hidden
Furniture and fixtures hidden hidden hidden hidden hidden hidden
Leasehold improvements hidden hidden hidden hidden hidden hidden
Property and equipment, gross hidden hidden hidden hidden hidden hidden
Accumulated depreciation hidden hidden hidden hidden hidden hidden
Property and equipment, net hidden hidden hidden hidden hidden hidden

Based on: 10-K (filing date: 2019-10-29), 10-K (filing date: 2018-10-24), 10-K (filing date: 2017-10-26), 10-K (filing date: 2016-10-28), 10-K (filing date: 2015-10-30), 10-K (filing date: 2014-10-24).

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’s property and equipment, gross increased from 2017 to 2018 and from 2018 to 2019.
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’s property and equipment, net increased from 2017 to 2018 and from 2018 to 2019.

Asset Age Ratios (Summary)

Accenture PLC, asset age ratios

Microsoft Excel LibreOffice Calc
Aug 31, 2019 Aug 31, 2018 Aug 31, 2017 Aug 31, 2016 Aug 31, 2015 Aug 31, 2014
Average age ratio hidden hidden hidden hidden hidden hidden
Estimated total useful life (years) hidden hidden hidden hidden hidden hidden
Estimated age, time elapsed since purchase (years) hidden hidden hidden hidden hidden hidden
Estimated remaining life (years) hidden hidden hidden hidden hidden hidden

Based on: 10-K (filing date: 2019-10-29), 10-K (filing date: 2018-10-24), 10-K (filing date: 2017-10-26), 10-K (filing date: 2016-10-28), 10-K (filing date: 2015-10-30), 10-K (filing date: 2014-10-24).

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’s fixed asset base is old or new. Newer assets are likely to be more efficient. Accenture PLC’s average age ratio of depreciable property, plant and equipment improved from 2017 to 2018 and from 2018 to 2019.
Estimated total useful life Over longer time periods, this ratio is a useful measure of company’s depreciation policy and can be used for comparisons with competitors. Accenture PLC’s estimated total useful life of depreciable property, plant and equipment decreased from 2017 to 2018 but then slightly increased from 2018 to 2019.
Estimated time elapsed since purchase The approximate age in years of a company’s fixed assets. Useful for comparison purposes. Accenture PLC’s estimated time elapsed since purchase of depreciable property, plant and equipment improved from 2017 to 2018 but then slightly deteriorated from 2018 to 2019.
Estimated remaining life Accenture PLC’s estimated remaining life of depreciable property, plant and equipment decreased from 2017 to 2018 but then increased from 2018 to 2019 exceeding 2017 level.

Average Age

Microsoft Excel LibreOffice Calc
Aug 31, 2019 Aug 31, 2018 Aug 31, 2017 Aug 31, 2016 Aug 31, 2015 Aug 31, 2014
Selected Financial Data (US$ in thousands)
Accumulated depreciation hidden hidden hidden hidden hidden hidden
Property and equipment, gross hidden hidden hidden hidden hidden hidden
Asset Age Ratio
Average age1 hidden hidden hidden hidden hidden hidden

Based on: 10-K (filing date: 2019-10-29), 10-K (filing date: 2018-10-24), 10-K (filing date: 2017-10-26), 10-K (filing date: 2016-10-28), 10-K (filing date: 2015-10-30), 10-K (filing date: 2014-10-24).

2019 Calculations

1 Average age = 100 × Accumulated depreciation ÷ Property and equipment, gross
= 100 × hidden ÷ hidden = hidden

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’s fixed asset base is old or new. Newer assets are likely to be more efficient. Accenture PLC’s average age ratio of depreciable property, plant and equipment improved from 2017 to 2018 and from 2018 to 2019.

Estimated Total Useful Life

Microsoft Excel LibreOffice Calc
Aug 31, 2019 Aug 31, 2018 Aug 31, 2017 Aug 31, 2016 Aug 31, 2015 Aug 31, 2014
Selected Financial Data (US$ in thousands)
Property and equipment, gross hidden hidden hidden hidden hidden hidden
Depreciation expense hidden hidden hidden hidden hidden hidden
Asset Age Ratio (Years)
Estimated total useful life1 hidden hidden hidden hidden hidden hidden

Based on: 10-K (filing date: 2019-10-29), 10-K (filing date: 2018-10-24), 10-K (filing date: 2017-10-26), 10-K (filing date: 2016-10-28), 10-K (filing date: 2015-10-30), 10-K (filing date: 2014-10-24).

2019 Calculations

1 Estimated total useful life = Property and equipment, gross ÷ Depreciation expense
= hidden ÷ hidden = hidden

Asset age ratio Description The company
Estimated total useful life Over longer time periods, this ratio is a useful measure of company’s depreciation policy and can be used for comparisons with competitors. Accenture PLC’s estimated total useful life of depreciable property, plant and equipment decreased from 2017 to 2018 but then slightly increased from 2018 to 2019.

Estimated Age, Time Elapsed since Purchase

Microsoft Excel LibreOffice Calc
Aug 31, 2019 Aug 31, 2018 Aug 31, 2017 Aug 31, 2016 Aug 31, 2015 Aug 31, 2014
Selected Financial Data (US$ in thousands)
Accumulated depreciation hidden hidden hidden hidden hidden hidden
Depreciation expense hidden hidden hidden hidden hidden hidden
Asset Age Ratio (Years)
Time elapsed since purchase1 hidden hidden hidden hidden hidden hidden

Based on: 10-K (filing date: 2019-10-29), 10-K (filing date: 2018-10-24), 10-K (filing date: 2017-10-26), 10-K (filing date: 2016-10-28), 10-K (filing date: 2015-10-30), 10-K (filing date: 2014-10-24).

2019 Calculations

1 Time elapsed since purchase = Accumulated depreciation ÷ Depreciation expense
= hidden ÷ hidden = hidden

Asset age ratio Description The company
Estimated time elapsed since purchase The approximate age in years of a company’s fixed assets. Useful for comparison purposes. Accenture PLC’s estimated time elapsed since purchase of depreciable property, plant and equipment improved from 2017 to 2018 but then slightly deteriorated from 2018 to 2019.

Estimated Remaining Life

Microsoft Excel LibreOffice Calc
Aug 31, 2019 Aug 31, 2018 Aug 31, 2017 Aug 31, 2016 Aug 31, 2015 Aug 31, 2014
Selected Financial Data (US$ in thousands)
Property and equipment, net hidden hidden hidden hidden hidden hidden
Depreciation expense hidden hidden hidden hidden hidden hidden
Asset Age Ratio (Years)
Estimated remaining life1 hidden hidden hidden hidden hidden hidden

Based on: 10-K (filing date: 2019-10-29), 10-K (filing date: 2018-10-24), 10-K (filing date: 2017-10-26), 10-K (filing date: 2016-10-28), 10-K (filing date: 2015-10-30), 10-K (filing date: 2014-10-24).

2019 Calculations

1 Estimated remaining life = Property and equipment, net ÷ Depreciation expense
= hidden ÷ hidden = hidden

Asset age ratio Description The company
Estimated remaining life Accenture PLC’s estimated remaining life of depreciable property, plant and equipment decreased from 2017 to 2018 but then increased from 2018 to 2019 exceeding 2017 level.