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What are two key steps in refreezing for change?
Extraordinary Repairs
Significant expenditures that extend the useful life of an asset, improve its efficiency, or restore its capacity, distinguished from routine maintenance.
Grading
The process of assessing or classifying the quality, size, or performance of different items or individuals.
Land Improvements
Land improvements include alterations or enhancements made to a piece of land to increase its value or utility, such as landscaping or adding parking lots.
Buildings
Fixed assets that refer to structures used for business operations, such as offices, factories, and warehouses, represented on the balance sheet and subject to depreciation.
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