| plant and machinery | средства труда (plant and machinery The equipment required to operate a business. No formal definition is given in the tax legislation. However, from the tax point of view the definition often used is that given in the taxation case Yarmouth v France (1887). This defines plant and machinery as лwhatever apparatus is used by a businessman for carrying on his business – not his stock in trade which he buys or makes for resale: but all goods and chattels, fixed or moveable, live or dead, which he keeps for permanent employment in the businessм. OxfordBusinessAndManagement. Средства труда, и прежде всего орудия труда, включают машины, станки, инструменты, с помощью которых человек воздействует на природу, а также производственные здания, землю, каналы, дороги и т.д. БСЭ Alexander Demidov) |
