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Unformatted text preview: final product. Instead they support the manufacture of that product. They range from lubricants in a factory to tickets in a symphony orchestra. Long-lived mission capital includes equipment and facilities used in production or service-related activities. Manufacturing plant and equipment, aircraft, classroom facilities, church pews, and x-ray machines are all examples of long-lived mission capital. Support capital is also either short-lived or long-lived, and consists of those items that provide general support rather than being associated with production or service delivery. Supplies used in the president's office of an oil company or the controller’s office of a hospital would be examples of short-lived support capital. Similarly, equipment such as centralized photocopying machines, fax machines, or a computing center would be considered longlived support capital. Units of Measure Land is rather easily measured in terms of rent per unit of time (e.g., a month) per unit of land (e.g., a square meter or foot). An exception...
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This document was uploaded on 03/30/2014.

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