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capital item
środek trwały
capital item СУЩ. ЭКОН.
PONS OpenDict

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Одноязычные примеры (не проверены редакцией PONS)
A useful illustration is last year's budget measure allowing small business to expense capital items up to $20,000, rather than capitalise and depreciate them over their useful life.
theconversation.com
The general expectation is that these capital items will be refurbished or replaced so that their pre-retirement standard is at least maintained.
www.thebull.com.au
The biggest capital items on the horizon for defence are the ships and submarines, he says.
www.afr.com
Big capital items include a new aerial ladder fire truck costing $1.1 million, and $1 million for the removal and replacement of trees damaged by 2013 ice storm.
www.durhamregion.com
In this case, the company must recognize the book value of the capital item when it was relocated as the basis of the use tax due to the nonexempt state.
en.wikipedia.org

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