Examlex
Studies have found accident-proneness to be a stable worker characteristic and have concluded that a large proportion of accidents is due to worker causes.
Plant Asset
Plant asset refers to long-term tangible property, plant, and equipment that a company uses in the production of its goods and services.
Operating Efficiency
A measure of how well a company uses its assets and liabilities internally to generate revenue.
Exchange Of Plant Assets
Transactions involving the swap of fixed assets, such as machinery or buildings, between entities, often due to operational needs or upgrades.
Commercial Substance
A concept in accounting indicating that a transaction has caused a significant change in the economic circumstances of a business.
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