Is MS Storage Rack office equipment or Furniture & Fittings
kindly advice for accounting, with law reference
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MS Storage Rack
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In my opinion, it is 'furniture and fittings' because it is more in the nature of furniture than an office equipment. It is not a device/equipment. There is no definition of 'furniture and fittings' and 'office equipment' in AS 10 and Ind AS 16.
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