- Plant and Equipment account
- счет "Производственные средства"
Учитываемые на этом счете средства не включают землю (land) и здания (buildings) и составляют часть долгосрочных активов (fixed assets)
Специализированный англо-русский словарь бухгалтерских терминов. А. В. Чмель, А. В. Андрюшин.
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