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When devising your research question, it is important to have clear:
Buildings
Structures erected to serve as premises for business, residential, or other purposes, considered as fixed assets on a balance sheet.
Land
Land refers to the surface of the earth and any permanent fixtures attached to it, considered a fixed asset in accounting and not subject to depreciation.
Machinery and Equipment
Fixed assets used in the operations of a business that are expected to be used for multiple years.
Ordinary Maintenance
Routine maintenance and repairs necessary to keep property (equipment, buildings, etc.) in efficient operating condition.
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