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A grader, also commonly referred to as a road grader, motor grader, or simply blade, is a form of heavy equipment with a long blade used to create a flat surface during grading. Although the earliest models were towed behind horses, and later tractors , most modern graders are self-propelled and thus technically "motor graders".
In bookkeeping, a general ledger is a bookkeeping ledger in which accounting data are posted from journals and aggregated from subledgers, such as accounts payable, accounts receivable, cash management, fixed assets, purchasing and projects. [1] A general ledger may be maintained on paper, on a computer, or in the cloud. [2]
Heavy equipment vehicles of various types parked near a highway construction site. Heavy equipment, heavy machinery, earthmovers, construction vehicles, or construction equipment, refers to heavy-duty vehicles specially designed to execute construction tasks, most frequently involving earthwork operations or other large construction tasks.
Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. [1] [2] Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. [3]
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In construction, an allowance is an amount specified and included in the construction contract (or specifications) for a certain item of work (appliances, lighting, etc.) whose details are not yet determined at the time of contracting. [2]
Caterpillar soil compactor equipped with padfoot drum, being used to compact the ground before placing concrete Antique "Kemna" steamroller. A road roller (sometimes called a roller-compactor, or just roller [1]) is a compactor-type engineering vehicle used to compact soil, gravel, concrete, or asphalt in the construction of roads and foundations. [1]
In accounting, amortization is a method of obtaining the expenses incurred by an intangible asset arising from a decline in value as a result of use or the passage of time. Amortization is the acquisition cost minus the residual value of an asset, calculated in a systematic manner over an asset's useful economic life.