plant or machinery

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• plant and machinery — The equipment required to operate a business. No formal definition is given in the tax legislation. However, from the tax point of view the definition often used is that given in the taxation case Yarmouth v. France (1887). This defines plant and …   Accounting dictionary

• plant and machinery — The equipment required to operate a business. No formal definition is given in the tax legislation. However, from the tax point of view the definition often used is that given in the taxation case Yarmouth v France (1887). This defines plant and… …   Big dictionary of business and management

• plant disease — ▪ plant pathology Introduction       an impairment of the normal state of a plant that interrupts or modifies its vital functions.       All species of plants, wild and cultivated alike, are subject to disease. Although each species is… …   Universalium

• plant — plant1 W1S2 [pla:nt US plænt] n ▬▬▬▬▬▬▬ 1¦(living thing)¦ 2¦(factory)¦ 3¦(machinery)¦ 4¦(something hidden)¦ 5¦(person)¦ ▬▬▬▬▬▬▬ [: Old English; Origin: plante, from Latin planta new growth on a plant, part cut off a plant to be grown again ] 1.) …   Dictionary of contemporary English

• plant — 1 noun 1 LIVING THING (C) a living thing that has leaves and roots and grows in earth, especially one that is smaller than a tree: Don t forget to water the plants. | a potato plant | plant pots see also: houseplant 2 FACTORY (C) a factory or… …   Longman dictionary of contemporary English

• plant — 1. noun 1) garden plants Syn: flower, vegetable, herb, shrub, bush, weed; (plants) vegetation, greenery, flora 2) a CIA plant Syn: spy …   Synonyms and antonyms dictionary

• machinery — ma‧chin‧e‧ry [məˈʆiːnəri] noun [uncountable] 1. MANUFACTURING FARMING equipment that uses power such as electricity or petrol: • agricultural machinery • industrial machinery ˌheavy maˈchinery …   Financial and business terms

• Plant virus — Plant viruses are viruses affecting plants.Plant viruses, like all other viruses, are obligate intracellular parasites that do not have the molecular machinery to replicate without the host. The plant viruses are defined as viruses pathogenic to… …   Wikipedia

• plant´like´ — plant «plant, plahnt», noun, verb. –n. 1. any living thing that is not an animal; a vegetable, in the widest sense. A plant is traditionally distinguished from an animal by the absence of locomotion and of special organs of sensation and… …   Useful english dictionary

• Plant — Plant, n. [AS. plante, L. planta.] 1. A vegetable; an organized living being, generally without feeling and voluntary motion, and having, when complete, a root, stem, and leaves, though consisting sometimes only of a single leafy expansion, or a… …   The Collaborative International Dictionary of English

• Plant bug — Plant Plant, n. [AS. plante, L. planta.] 1. A vegetable; an organized living being, generally without feeling and voluntary motion, and having, when complete, a root, stem, and leaves, though consisting sometimes only of a single leafy expansion …   The Collaborative International Dictionary of English