Machinery and Equipment shall have the meaning specified in Section 1.1(c).
Machinery and Equipment means machinery used in manufacturing establishments and computers except point-of-sale equipment as defined in Iowa Code section 427A.1. The term does not include computer software.
Machinery and Equipment means machinery and equipment used by a manufacturer. Machinery is any mechanical, electrical, or electronic device designed and used to perform some function and to produce a certain effect or result. The term includes not only the basic unit of the machinery, but also any adjunct or attachment necessary for the basic unit to accomplish its intended function. The term also includes all devices used or required to control, regulate, or operate a piece of machinery, provided such devices are directly connected with or are an integral part of the machinery and are used primarily for control, regulation, or operation of machinery. Jigs, dies, tools, and other devices necessary to the operation of or used in conjunction with the operation of what would be ordinarily thought of as machinery are also considered to be “machinery.” See Deere Manufacturing Co. v. Zeiner, 247 Iowa 1264, 78 N.W.2d 527 (1956). Also see the definition of “replacement parts” infra. Machinery does not include buildings designed specifically to house or support machinery. Equipment is any tangible personal property used in an operation or activity. Nonexclusive examples of equipment are tables on which property is assembled on an assembly line and chairs used by assembly line workers.
Examples of Machinery and Equipment in a sentence
Machinery and equipment shall be maintained and washed in confined areas specifically designed to control runoff.
Machinery and equipment is inspected and tested to ensure it remains in a safe condition.
Machinery and equipment used for heating, cooling, ventilation, and illumination of farm buildings generally rather than specifically in the immediate area where livestock are kept.
Machinery and equipment used to maintain healthful or sanitary conditions in the immediate area where livestock are kept (e.g., manure gutter cleaners, automatic cattle oilers, fans, and heaters if not real property).
Machinery and equipment owned by the Contractor shall be charged according to the latest edition of the Associated General Contractors (AGC) Contractors Equipment Manual.
More Definitions of Machinery and Equipment
Machinery and Equipment means all tools, accessories, parts, machinery, equipment, trucks, trailers and other rolling stock, furniture, office equipment, leasehold improvements, fixtures, trade fixtures and accessions and accessories thereto wherever situated, and any substitution or replacement of such property.
Machinery and Equipment means industrial fixtures, devices, and support facilities, and tangible personal property that becomes an ingredient or component thereof, including repair parts and replacement parts. "Machinery and equipment" includes pollution control equipment installed and used in a manufacturing operation, testing operation, or research and development operation to prevent air pollution, water pollution, or contamination that might otherwise result from the manufacturing operation, testing operation, or research and development operation. "Machinery and equipment" also includes digital goods.
Machinery and Equipment means all machinery, tools, instrumentation, reactors and associated peripheral equipment, vessels, spare parts and other similar personal property owned by Xxxxxxx Polymer and the Subsidiaries and used in the Business or held in the Business for use in the Business.
Machinery and Equipment means the tangible personal property used in connection with a qualified research program, and which has been approved for a tax credit under rules and regulations prescribed by the Department of Finance and Administration.
Machinery and Equipment means all industrial and research
Machinery and Equipment has the meaning set forth in Section 2.1(b).
Machinery and Equipment means materials, devices, fittings, installations, appliances, apparatus and tanks other than tanks used exclusively for storage, including supporting foundations and footings and any other thing prescribed by the Minister that forms an integral part of an operational unit intended for or used in