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A tractor-mounted tiller. Tines close-up. A cultivator pulled by a tractor in Canada in 1943. A cultivator (also known as a rotavator) is a piece of agricultural equipment used for secondary tillage. One sense of the name refers to frames with teeth (also called shanks) that pierce the soil as they are dragged through it linearly.
Equipment rental was first developed in Anglo-Saxon countries. It emerged in the UK after the First World War and has now become a multi-billion euro business providing a wide range of construction and industrial equipment for customers globally.The American Rental Association was founded as early as 1955, [1] and the first waves of consolidation took place in the 1970s in North America ...
Operating Cost is calculated by Cost of goods sold + Operating Expenses. [citation needed] Operating Expenses consist of : Administrative and office expenses like rent, salaries, to staff, insurance, directors fees etc. Selling and distribution expenses like advertisement, salaries of salesmen. It includes all operating cost such as salary ...
MTD Products is an American manufacturer of outdoor power equipment for the mass market. Headquartered in Valley City, Ohio, the company began in 1932 and is a wholly-owned subsidiary of Stanley Black & Decker. Prior to Stanley Black & Decker's acquisition in December 2021, MTD Products was a majority family-owned, private company.
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Tillage is the agricultural preparation of soil by mechanical agitation of various types, such as digging, stirring, and overturning. Examples of human-powered tilling methods using hand tools include shoveling, picking, mattock work, hoeing, and raking. Examples of draft-animal-powered or mechanized work include ploughing (overturning with ...
Process costing. Process costing is an accounting methodology that traces and accumulates direct costs, and allocates indirect costs of a manufacturing process. Costs are assigned to products, usually in a large batch, which might include an entire month's production. Eventually, costs have to be allocated to individual units of product.
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