Assertion: machinery spare | /r/ObjectUse | used in connection
Facets:
value: with an item of fixed asset
type: OTHER
Source sentences:
text: It was stated that 'Inventories do not include machinery spares which can be used only in connection with an item of fixed asset and whose use is expected to be irregular, such machinery spares are accounted for in accordance with AS-10, Accounting for Fixed Assets.