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    <title>What is considered a tangible fixed asset?</title>
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    <description>A tangible fixed asset is land, building, machinery, plant or furniture intended for use in producing or providing goods or services and not held for sale in the ordinary course of business; assets held for administrative purposes are included when not held for sale.</description>
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      <description>A tangible fixed asset is land, building, machinery, plant or furniture intended for use in producing or providing goods or services and not held for sale in the ordinary course of business; assets held for administrative purposes are included when not held for sale.</description>
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