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مخارج سرمایه ای پس از تحصیل و بهره برداری داراییهای ثابت را می توان به چهار طبقه (تعویض و بهسازی،گسترش و الحاق، مخارج جابجایی و نصب مجدد و تعمیرات اساسی) تقسیم نمودکه در ادامه توضیحات مربوط به هریک ارائه شده است. 1. تعویض و بهسازی: 1. تعویض: جایگزین کردن قطعات یا اجزای عمده اموال با قطعات جدیدی که …
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