Examlex
A Carnot cycle operates with an efficiency 0.60 between a low temperature heat bath at 20.0°C and a high temperature heat bath. What is the temperature of the high temperature heat bath?
AASB 116
An Australian accounting standard that outlines the accounting treatment for property, plant, and equipment including recognition, depreciation, and impairment.
Revaluations
The process of adjusting the book value of a capital asset or currency to its current market value.
Property, Plant and Equipment
Long-term tangible assets held for business use and not expected to be converted to cash in the short term.
Class-by-Class Basis
A method of analysis or reporting where items are categorized and evaluated separately in distinct classes or groups.
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