capital equipment angličtina

Význam capital equipment význam

Co v angličtině znamená capital equipment?

capital equipment podstatné jméno

— Any equipment used by an organization to produce other commodities. — (US, accounting) Any single asset which has an acquisition cost of $5,000 or more and a useful life of more than one year, whether purchased outright, acquired through a capital lease or through donation. It also includes certain constructed or fabricated items and certain component parts (See UW Shared Financial System Accounts and Definitions.) It does not include real property (land), software or library holdings.

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capital | equipment