ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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CAPITAL SPARE Definition
CAPITAL SPARE is the parts within inventory that are purchased as spare parts for depreciable assets (e.g., capital equipment). As such, the capital spares within inventory are depreciable and should not be treated as normal inventory.
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GBP is United Kingdom Pound Sterling (Currency Code).
PRIME BROKERS are providers of back-office administration and stock lending for hedge funds.