Components of fixed capital assets (FCA) comprise equipment & materials (E&M) - mechanical,piping,electrical,instrumentation and civil buildings and land - and the expenses that go into constructing them.All these items (except land,which is space and not hardware),are considered for depreciation.The land has indefinite (almost infinite) life and is perceived not to deteriorate,nor to be obsolete.In fact,it is considered to gain value while in use.
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