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If fairness only is considered,unit managers prefer:
Land
An asset representing the ground or property not intended for sale in the regular course of business, often used in operations or investment.
Ordinary Maintenance
Refers to the routine upkeep and repair of equipment or facilities to ensure their continued operation and prevent major breakdowns.
Asset Improvements
Enhancements or modifications to an asset that increase its value or extend its useful life, often capitalized and depreciated over time.
Extraordinary Repairs
Expensive and infrequent repairs that significantly extend the life of an asset beyond its original estimate.
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