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Stores and spares

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(Querist)
20 March 2012 What is store and spares And loose tools?
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CA Siddhartha Bhardwaj

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CA Siddhartha Bhardwaj (Expert)
11 May 2012 Stores - raw material
spares - material used as spares to an asset.
Loose tools - small tools used in repair work.

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