ACTG 2010 Chapter 3: ACTG2010 - Chapter 8
Document Summary
A gas station has gas pumps, a cash register, reservoirs (for gas) and other fixtures, signs, racks, and potentially a building and land. A university has student residences, various buildings with classrooms and offices for faculty, desks and other furniture, library books, computers, land, trucks and equipment for maintaining the grounds. A convenience store has a cash register, counters, display shelves for merchandise, signs, and refrigeration units for dairy products and ice cream. A hotel has the hotel building, beds and furnishings for the rooms, carpeting, elevators, office equipment, decorations and furnishings for the lobby, cleaning equipment. A dairy farm has pasture, fencing, a barn, tractors, storage buildings, milking machines, tanks to store milk, a loader to handle manure and feed, a silo to store feed, cows. An electric utility has generating stations, office furniture and wiring, transmission wires, computer equipment. A golf course has land, a clubhouse building, golf carts, lawnmowers, irrigation systems, and other maintenance equipment.