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Microsoft Excel LibreOffice Calc

3M Co. (MMM)


Analyse des Immobilisations Corporelles

Niveau de difficulté élevé


Principes Comptables des Immobilisations Corporelles

Property, plant and equipment, including capitalized interest and internal direct engineering costs, are recorded at cost. Depreciation of property, plant and equipment generally is computed using the straight-line method based on the estimated useful lives of the assets. The estimated useful lives of buildings and improvements primarily range from ten to forty years, with the majority in the range of twenty to forty years. The estimated useful lives of machinery and equipment primarily range from three to fifteen years, with the majority in the range of five to ten years. Fully depreciated assets other than capitalized internally developed software are retained in property, plant and equipment and accumulated depreciation accounts until disposal. Upon disposal, assets and related accumulated depreciation are removed from the accounts and the net amount, less proceeds from disposal, is charged or credited to operations. Property, plant and equipment amounts are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset (asset group) may not be recoverable. An impairment loss would be recognized when the carrying amount of an asset exceeds the estimated undiscounted future cash flows expected to result from the use of the asset and its eventual disposition. The amount of the impairment loss recorded is calculated by the excess of the asset’s carrying value over its fair value. Fair value is generally determined using a discounted cash flow analysis.

Source: 10-K (filing date: 2019-02-07).


Divulgation des Immobilisations Corporelles

3M Co., Statement of Financial Position, Property, Plant and Equipment

USD $ in millions, translated from US$

Microsoft Excel LibreOffice Calc
31 déc. 2018 31 déc. 2017 31 déc. 2016 31 déc. 2015 31 déc. 2014
Land hidden hidden hidden hidden hidden
Buildings and leasehold improvements hidden hidden hidden hidden hidden
Machinery and equipment hidden hidden hidden hidden hidden
Construction in progress hidden hidden hidden hidden hidden
Capital leases hidden hidden hidden hidden hidden
Gross property, plant and equipment hidden hidden hidden hidden hidden
Accumulated depreciation hidden hidden hidden hidden hidden
Property, plant and equipment, net hidden hidden hidden hidden hidden

Source: 3M Co. (MMM) | Property, Plant and Equipment (www.stock-analysis-on.net)

Item Description L’Entreprise
Land Carrying amount as of the balance sheet date of real estate held for productive use. This excludes land held for sale. 3M Co.’s land increased from 2016 to 2017 but then declined significantly from 2017 to 2018.
Buildings and leasehold improvements Carrying amount as of the balance sheet date of long-lived, depreciable assets that include building structures held for productive use including any addition, improvement, or renovation to the structure, such as interior masonry, interior flooring, electrical, and plumbing. 3M Co.’s buildings and leasehold improvements increased from 2016 to 2017 but then slightly declined from 2017 to 2018.
Machinery and equipment Carrying amount as of the balance sheet date of long-lived, depreciable asset used in production process to produce goods and services. 3M Co.’s machinery and equipment increased from 2016 to 2017 but then slightly declined from 2017 to 2018.
Construction in progress Carrying amount at the balance sheet date of long-lived asset under construction that include construction costs to date on capital projects that have not been completed and assets being constructed that are not ready to be placed into service. 3M Co.’s construction in progress increased from 2016 to 2017 and from 2017 to 2018.
Capital leases The total gross amount of assets subject to a lease meeting the criteria for capitalization. 3M Co.’s capital leases declined from 2016 to 2017 but then slightly increased from 2017 to 2018.
Gross property, plant and equipment Carrying amount at the balance sheet date for long-lived physical assets used in the normal conduct of business and not intended for resale. This can include land, physical structures, machinery, vehicles, furniture, computer equipment, construction in progress, and similar items. Amount does not include depreciation. 3M Co.’s gross property, plant and equipment increased from 2016 to 2017 but then slightly declined from 2017 to 2018.
Property, plant and equipment, net Tangible assets that are held by an entity for use in the production or supply of goods and services, for rental to others, or for administrative purposes and that are expected to provide economic benefit for more than one year; net of accumulated depreciation. Examples include land, buildings, and production equipment. 3M Co.’s property, plant and equipment, net increased from 2016 to 2017 but then slightly declined from 2017 to 2018.

Ratios d’Immobilisations Corporelles (Résumé)

3M Co., Property, Plant and Equipment Ratios

Microsoft Excel LibreOffice Calc
31 déc. 2018 31 déc. 2017 31 déc. 2016 31 déc. 2015 31 déc. 2014
Âge moyen hidden hidden hidden hidden hidden

Source: 3M Co. (MMM) | Property, Plant and Equipment (www.stock-analysis-on.net)

Ratio Description L’Entreprise
Âge moyen 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. 3M Co.’s average age of depreciable property, plant and equipment deteriorated from 2016 to 2017 and from 2017 to 2018.

Âge Moyen

Microsoft Excel LibreOffice Calc
31 déc. 2018 31 déc. 2017 31 déc. 2016 31 déc. 2015 31 déc. 2014
Informations Financières Sélectionnées (USD $ in millions, translated from US$)
Accumulated depreciation hidden hidden hidden hidden hidden
Gross property, plant and equipment hidden hidden hidden hidden hidden
Land hidden hidden hidden hidden hidden
Ratio
Âge moyen1 hidden hidden hidden hidden hidden

Source: 3M Co. (MMM) | Property, Plant and Equipment (www.stock-analysis-on.net)

2018 Calculations

1 Âge moyen = 100 × Accumulated depreciation ÷ (Gross property, plant and equipment – Land)
= 100 × hidden ÷ (hiddenhidden) = hidden

Ratio Description L’Entreprise
Âge moyen 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. 3M Co.’s average age of depreciable property, plant and equipment deteriorated from 2016 to 2017 and from 2017 to 2018.