Tiêu đề PM - DEFINITIONS.pdf ✅

Plant & Machinery Valuation of Plant & Machinery - I 2 Definition Installations and support facilities for manufacturing in an industry designed to perform a specific pre-determined function, whether used singly or in combination with other items to enhance the productivity or operating facility; and includes all devices in fixed or movable form, other than real estate, deployed in manufacturing, processing or assembling of products from the stage of raw materials to finished goods.
Tangible Asset (As per IVSC) Valuation of Plant & Machinery - I 3 Definition Assets with a physical manifestation. Examples include land and buildings, plant and machinery, fixtures and fittings, tools and equipment, and assets in the course of construction and development.