You’ll find PP&E on a company’s balance sheet as non-current assets, and they are Property, plant, and equipment,which are long-term assets vital to business operations and not easily converted into cash.
Accounting and Auditing Requirements in Taiwan follow International Financial Reporting Standards (IFRS); and Chinese Accounting Standards in mainland China have few differences from IFRS. Even so, same terms are used to denote same concepts in English.
See the original posts on Facebook, Reddit, Twitter, and Telegram.