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In process shops, it is not possible to trace costs to individual units.
Subsurface
Referring to the area beneath the earth's surface, often related to underground water or mineral reserves.
Surface
The outermost layer or boundary of an object or material.
Easement
A nonpossessory right, established by express or implied agreement, to make limited use of another’s property without removing anything from the property.
Product of the Land
Refers to natural resources or crops that are produced, grown, or extracted directly from the land.
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