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IAS 16 applies to property, plant and equipment (PPE). The standard itself defines PPE as "tangible items that are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and are expected to be used during more than one [accounting] period."
Furniture, fixtures, and equipment (or FF&E) (sometimes Furniture, furnishings, and equipment [1] [2]) is an accounting term used in valuing, selling, or liquidating a company or a building. FF&E are movable furniture , fixtures , or other equipment that have no permanent connection to the structure of a building or utilities. [ 3 ]
There are many equivalent forms to the axiom of countable choice, in the sense that any one of them can be proven in ZF assuming any other of them. They include the following: [8] [9] Every countable collection of non-empty sets has a choice function. [8] Every infinite collection of non-empty sets has an infinite sub-collection with a choice ...
A fixed asset (also known as long-lived assets or property, plant and equipment (PP&E)) is a term used in accounting for assets and property that may not easily be converted into cash. [1] Fixed assets are different from current assets, such as cash or bank accounts, because the latter are liquid assets. In most cases, only tangible assets are ...
In particular, every uncountable Polish space has the perfect set property, and can be written as the disjoint union of a perfect set and a countable open set. The axiom of choice implies the existence of sets of reals that do not have the perfect set property, such as Bernstein sets .
The best known example of an uncountable set is the set of all real numbers; Cantor's diagonal argument shows that this set is uncountable. The diagonalization proof technique can also be used to show that several other sets are uncountable, such as the set of all infinite sequences of natural numbers (see: (sequence A102288 in the OEIS)), and the set of all subsets of the set ...
If the axiom of choice holds, then a set is infinite if and only if it includes a countable infinite subset. If a set of sets is infinite or contains an infinite element, then its union is infinite. The power set of an infinite set is infinite. [3] Any superset of an infinite set is infinite. If an infinite set is partitioned into finitely many ...
An uncountable subset of the real numbers with the standard ordering ≤ cannot be a well order: Suppose X is a subset of well ordered by ≤. For each x in X , let s ( x ) be the successor of x in ≤ ordering on X (unless x is the last element of X ).