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1 inventory
Items that an owning organization uses in its product delivery activities. The value of an item is calculated by using an inventory valuation method and is recorded in inventory accounts. -
2 low-value asset
"In Australia, a depreciating asset that is not a low-cost asset but which has an opening net book value less than $1,000 (as of July 1 in the year that it is allocated to the pool), and for which the organization has previously worked out any deduction using the reducing balance depreciation method."
См. также в других словарях:
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