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Machinery
Mechanical devices or equipment that perform various tasks on a job site, in a manufacturing or production environment.
Trade-In Allowance
The amount credited to a buyer for the value of a traded item towards the purchase of a new item.
Accumulated Depreciation
The aggregate depreciation cost allocated to a fixed asset since its initial purchase.
Commercial Substance
A financial concept indicating that a transaction significantly changes the economic position or cash flows of the entity.
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