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Spares or tools

This query is : Resolved 

18 August 2016 Dear Madam,


in case We are purchased some Spares Relating to boilers those tools are used to increase or Repair those boilers this amount can we add in book value of machinery

19 August 2016 It can be added to the book value of machinery only if the spares enhances the capability of machinery or without which the machinery cannot run properly



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