NET PROPERTY, PLANT, and EQUIPMENT Definition

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NET PROPERTY, PLANT, and EQUIPMENT is the book value of all buildings, land, furniture, and other physical capital assets that a business has purchased to run its business net of accumulated depreciation.

 

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REVOLVING FUND is money that is renewed as it is used.

RETROSPECTIVE is to be concerned with or related to the past, e.g. managements review of the prior years performance.

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