#2350180
In CERT, i gcás earraí agus seirbhísí lena gcomhdhéantar caipiteal seasta an ghabháltais talmhaíochta (amhail plandálacha a mbíonn táirgí athuaire mar thoradh orthu, innealra agus foirgnimh, feabhsuithe móra ar thalamh, bogearraí, na costais a ghabhann le haistriú úinéireachta ar shócmhainní neamhtháirgthe) baineann caitheamh agus cuimilt agus seandacht dóibh mar mhodhanna táirgthe sa phróiseas táirgthe.
In the REAA, goods and services which make up the agricultural holding’s fixed capital (such as plantations yielding repeat products, machinery and buildings, major improvements to land, software, costs of ownership transfer of non-produced assets) suffer wear and tear and obsolescence as means of production in the production process.