Examlex
All of the following would be classified as property, plant, and equipment except
Structural
Pertaining to the arrangement or organization of parts within a system, often used to describe the physical or conceptual framework of something.
Functional
Capable of operating or working as intended, often used to describe objects, systems, or bodily parts that are in good working order.
Declarative Knowledge
Information that can be consciously recalled, such as facts and events, typically expressed in words and shared between individuals.
Procedural Knowledge
Knowledge of how to perform certain tasks; often contrasted with declarative knowledge, which involves knowing 'what' rather than 'how.'
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