Definition overview
1 Definition
Tangible items held for use in the production or supply of goods and services, for rental to others, or for administrative purposes, that are expected to be used during more than one period. Examples include land, buildings, infrastructure, motor vehicles, plant and equipment, computer equipment, heritage and cultural collections (art work) and work-in-progress.
2 References
UniSQ Defined.
3 Definition Information
Approved Date | 28/5/2015 |
Effective Date | 28/5/2015 |
Record No | 15/1582PL |