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Tangible Capital Assets (TCA)
Non-financial assets with physical substance that:
  1. are held for use in the production or supply of goods and services, for rental to others, for administrative purposes or for the development, construction, maintenance or repair of other TCA’s;
  2. have useful economic lives extending beyond an accounting period;
  3. are to be used on a continuing basis; and
  4. are not for sale in the ordinary course of operations.


See also:
  • m

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