ARCHIVE: Fixed plant, 1st edition (January 2000–June 2018)

This document has been archived and is available on isurv for information purposes only.

The term 'fixed plant' is widely used, especially in the context of accounting, taxation and rating. However, it is not easily defined and frequently means different things to different people. It is important to be clear about the distinction between plant, fixed plant, fixtures and chattels, as it has vital implications in property sales, leases, mortgages, taxation and rating.

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