13/08/2012 Topic 3 Property‚ Plant & Equipment The nature of PP&E • AASB 116 defines property‚ plant & equipment (PP&E) as: • tangible items • with a specific use within the entity • that are expected to be used during more than one period AASB 116 specifically excludes assets held for re-sale PP&E is normally divided into classes. Common classes include land‚ buildings‚ machinery‚ motor vehicles. • • 1 13/08/2012 Initial recognition of PP&E • Cost of an item is recognised as
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Basin (PRB) subbituminous coals to reduce emissions‚ the control of heating surface cleanliness has become more problematic for many steam generator owners. A scheduled cleaning approach does not easily address changes in operation. Also‚ as power plant operators push to achieve greater efficiency and performance from their boilers‚ the ability to more effectively optimize cleaning cycles has become increasingly important. Sootblowing only when and where it is required to maintain unit performance
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PLANTS AND HUMAN BEINGS Plants and humans are living things that constitute part of the environment. These two depend on each other for their survival. But as plants can live without humans‚ humans can not live for long without plants and this essay explains why this is possible. Plants have the capability to build up organic substances they need from inorganic substances. They only need carbon dioxide‚ water and salts to make their essential substances. Glucose for example is produced from these
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Norway is the world’s second largest natural gas exporter. However‚ the project has been repeatedly delayed due largely to the immense technical and cost challenges. Reportedly‚ under current consideration is a switch to all liquefied natural gas (LNG) production to improve its economic feasibility‚ as well as a change of partners. A new agreement is now expected in autumn 2012 following the expiration of the original partners’ agreement in June. Most of it was transported to Europe via its extensive
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THE UNIVERSITY OF THE WEST INDIES Name: Faheema Kareema Baksh I.D. #: 811001905 Course: Introduction to Engineering- MENG1006 Plant Visit Report National Flour Mills Limited Plant Visited On 13th October‚ 2011 Report Due On 14th November‚ 2011 Contents Abstract The purpose of this report is to relate what was learned when the engineering student had a site visit to National Flour Mills Limited‚ a company which specialises in the manufacturing of flour and other staple
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The case of the plant relocation Options Continue operations in US Move operations to Mexico Move operations to Philippines Move operations to South Africa Facts ( Manufacturing of computer components for automobiles.) Complex hydro-carbons used to clean chips and other parts. Solvent carcinogens must be handled with extreme care. Strike of union workers to raise wages. High wages i.e. $15/hour Safety regulations increasing cost of production. Environmental regulations increasing
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Available online at www.sciencedirect.com Accounting‚ Organizations and Society 33 (2008) 1–19 www.elsevier.com/locate/aos The role of manufacturing practices in mediating the impact of activity-based costing on plant performance Rajiv D. Banker a‚ Indranil R. Bardhan b b‚* ‚ Tai-Yuan Chen c a Fox School of Business‚ Temple University‚ 1810 N. 13th Street‚ Philadelphia‚ PA 19122‚ USA The University of Texas at Dallas‚ School of Management‚ SM 41‚ 2601 N. Floyd Road‚ Richardson
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Many different plant and animal species thrive in the rainforest environment‚ but it is the trees that define the way we see the rainforest. From the air‚ a rainforest looks like an enormous‚ green carpet. The canopy very rarely breaks‚ with no gaps between the trees. Beneath these trees‚ there are thousands of different types of plants. Living amongst the trees‚ vines‚ shrubs‚ ferns‚ and mosses are many different types of animals. These range from the smallest ant to the carnivorous (meat-eating)
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Some of the most bizarre and fascinating plants in the natural world are undoubtedly carnivorous plants. Carnivory‚ defined as the consumption of animal tissue‚ is often only associated with the animal kingdom. However the existence of carnivory is widespread and diverse in the plant and fungi kingdoms as well. Specifically carnivorous plants‚ which originally descended from exclusively photosynthetic plants‚ have evolved elaborate‚ efficient‚ and diverse methods to capture‚ digest‚ and metabolize
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Property‚ Plant and Equipment Property‚ Plant and Equipment I- Nature of Accounting Issues Businesses purchase and use a variety of fixed assets‚ such as equipment‚ furniture‚ tools‚ machinery‚ buildings‚ and land. These fixed assets are long-term or relatively permanent assets. Also‚ they are tangible assets because they exist physically. They are owned and used by the business and are not offered for sale as part of normal operations. Perhaps the most descriptive titles these assets are
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