Bridger Aerospace Group Holdings, Inc. PP&E Disclosure
| Estimated Useful Life | |||||
| Aircraft, engines and rotable parts | 1,500 – 6,000 flight hours | ||||
| Vehicles and equipment | 3 – 5 years | ||||
| Buildings | 50 years | ||||
| Leasehold improvements | 10 years | ||||
| As of December 31, | ||||||||||||||
dollars in thousands | 2025 | 2024 | ||||||||||||
| Aircraft | $ | 262,013 | $ | 185,877 | ||||||||||
| Less: Accumulated depreciation | (48,607) | (38,210) | ||||||||||||
| Aircraft, net | 213,406 | 147,667 | ||||||||||||
| Vehicles and equipment | 7,049 | 5,921 | ||||||||||||
| Buildings | 1,200 | 1,054 | ||||||||||||
| Leasehold improvements | 645 | 35,504 | ||||||||||||
| Licenses | 235 | 235 | ||||||||||||
| Finance lease right-of-use asset | 117 | 101 | ||||||||||||
| Capitalized software and development costs | 35 | 35 | ||||||||||||
| Construction-in-progress - leasehold improvements | — | 5 | ||||||||||||
| Less: Accumulated depreciation | (3,873) | (6,753) | ||||||||||||
| Leasehold improvements and equipment, net | 5,408 | 36,102 | ||||||||||||
| Total property, plant and equipment, net | $ | 218,814 | $ | 183,769 | ||||||||||
Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Mar 6, 2026 | Showing above |
| 2024 | Mar 14, 2025 | |
About PP&E Disclosures
The PP&E disclosure details a company's physical asset base — land, buildings, machinery, and equipment — along with the depreciation methods and useful life assumptions that determine how these costs flow through the income statement. Capitalization policy thresholds reveal management's judgment on the boundary between expense and asset, directly affecting both reported earnings and asset values.
Key signals: changes in estimated useful lives or depreciation methods can materially shift reported earnings without any operational change. Compare capital expenditures against depreciation expense — when capex consistently trails depreciation, the asset base may be aging and underinvested. Watch for large asset impairments or write-downs that signal overvalued carrying amounts. Asset retirement obligations reveal future environmental or decommissioning costs that are often underappreciated. Compare PP&E intensity (PP&E-to-revenue) against industry peers to assess capital efficiency and competitive positioning.