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Glass container in beverage company

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what is the accounting treatment for glass bottle in Beverage co which the dealer/retailer have to return the company? does it is considered as PPE ?
Replies (5)
No it's deposit is collected by some company, but not as ppe.
The moment glass bottle is returned deposit is being adjusted.

Its all inventory type and cant be accounted for ppe.because it is packaging expense when we buy bottle.  Usually ppe is a fixed asset. Now if you look at the example of a plane, it can be leased butvit is shown as PPE. 

It's not seperately accounted.
But before 2015 the beverage company uses this glass bottle by refilling them so isn't it ppe? sir

It is recycled quickly. Short lived probably. Thats why its used as packaging costs. Like Sabyasachi said, there are no principles and nothing can be done abput it. 


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