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PROPERTY, PLANT AND EQUIPMENT, NET | 12 Months Ended
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Dec. 31, 2013
PROPERTY, PLANT AND EQUIPMENT, NET [Abstract] |
PROPERTY, PLANT AND EQUIPMENT, NET | 7. PROPERTY, PLANT AND EQUIPMENT, NET Property, plant and equipment, net, consist of the following:
|  | December 31, |
|  | 2012 |  |  | 2013 |
Cost |  |  |  |  |  |  |  |
Buildings and plant |  | $ | 437,805,571 |  |  | $ | 235,690,310 |
Machinery and equipment |  |  | 344,782,948 |  |  |  | 355,429,034 |
Furniture, fixtures and equipment |  |  | 9,233,575 |  |  |  | 21,329,752 |
Motor vehicles |  |  | 519,923 |  |  |  | 262,562 |
Less: Accumulated depreciation |  |  | (133,746,851 | ) |  |  | (145,031,744 | )
Property, plant and equipment, net |  | $ | 658,595,166 |  |  | $ | 467,679,944 |
Construction in process |  |  | 19,300,108 |  |  |  | 20,824,239 |
Total |  | $ | 677,895,274 |  |  | $ | 488,504,183 |
Depreciation expense was $35,479,645, $37,371,791 and $52,250,595 for the years ended December 31, 2011, 2012 and 2013, respectively. Due to the challenging solar market conditions resulting in lower ASP for polysilicon and wafers, combined with structural cost issues at Chongqing Daqo, the Company recognized impairments for long-lived assets of $38,512,376, $42,754,481 and $158,424,827 during the years ended December 31, 2011, 2012 and 2013, respectively.

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- Definition The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6391110&loc=d3e2921-110230 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1361-107760 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.13-14) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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