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l hour l)crr1·r m111?inrl

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•~, t'\ {. r,. r ( rnr. t t- o d tJ
L/faJl a -ft-x t'cl OM ow1d f'~ /')uf- Ol(;dd"
as cfr(>ft'( rcdtoVI c/,to.!J..JU- dUJ.tnJ ·JAe. ~conom'ical .AA/~ of it.~
t:' ~~tr)(r)(?'l/- or mac~/n ~91 . 1h~ amtxmf of c-le-ple-C10...t..ov1. ( :Jf'\:t ,·a1
{" t>H o/ fY)O(~ ,-,, , ,.,,c(,. ',./,~J erect,~ ~ a~.,l rhstaU<liio"' C ~ ""zr (' .
t;c'<o.f> Va.~ue) 'i't'i d i'°<;hfl..,Llttd OVf''( -i~e ll~ef u( JZfe o( ~ rnacL;ne
i" ftalt rr, en fr.
I ti- C - }1111fct1f { os f of -(fi ~ f'Y)O.C t.. in e

~ : ~crap vo..Cue (~o...vo.t' Va..fue) ;.,, 'Y°f ees

1 N · is l:tMiJk/ .1,.'fe o/ 1 i. e rn a l t,.•ne ~"' yeaJ.. g .


-Ah nu a.,f d epra to.ft ovt c-~
cho.ydo. ' D ~ N
2. 7):-Mrnidu' ~3 15alaric e rY>el:kbd'

,1,.-t i<; • /(o ca{(i:-d ' Reduc(n'J bak_,,c, ,, (Y)ert,od 71,e diMl,i,sl,"J
V" k.. 0 r 'Y>CJ.C V" (' i,<; M Ct ( t, ?, ea.tu.. ..i~ .ft.,, eo.-1.1 '-I' o..Jcf • 'J f-·
d ep w ;a fr, ,., ,,p,dly ,n /1,.., '/' tU'J 'I e~ r .<'.l "-d ,ea.I e.,,_ im ~ 1o...,7 .
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hQ..tt O, -Jo c-Jer>Ve'C ~ c, I(' (Y)U( C,... cihL9- t "'')

a.,-irf 9,r-rH•wo /c a J.. (' n of

ev fo /"'fl l't' c.crd,;, u et . -f\ r <:Xfa11;\_ f>crCt'rito.J

of ( ( L'\,'\ e> Af- h-0 I(_ Va. Lue f~ :latl'"n fJ\ f.. ck p1 ('Claitov'\ , 1hi:-ru~f O fl:. \ - JHr

~,r-, -\hi~ ld \XI he ·l h~ ..fi-y: ec-l pocen t o..r


;l '-.. P yea,fl. . ft/ d e.rnec icit't;:..v. r>r Jt..t h rok Vr,.(u (" ,

)( ~ 1 - (c:,/ C )'IN

<;, So C\. p va.lue (~o.lvo-r volu r)


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ti,,,
Yc-~p•0
N :- tst:rn,,a.ted .J,1/t' o{ :;{J....t. l"YY).[.l...1ne ~~ ';Je~(-
3, ~.·""kt':1 4t')d N"',e.~ o d:
rV\ t"hts rn{th od o.. dep/f'c ,aftovz -fund eOf-to.l ;{r, "tt,..e o.ct-u.o.1 10{<
A'I f t-.~ v alu e of- ::t"-'. 0-i<:.,<;et le, ef.+fm~led for eac! 'teat. 71H1

CtrY>Otlrl r r~ t'n ve.t. tc d el.J. ew'1 eJ,_,tL otC. eJ... -J/..o..r, t°vi -/4 &t~ ~ ne~ I{

./r<;.~lf- , anJ :i~ f111 ter e{t will be C?aJ..flet:4 l1r ·1w -lc.tl'\d . '11rie re /.c ,e,

j lM t<1"kt;,,J -Pur-d f nvel\trnent · Lu.ct! 'JW..u ~eD.-\ tx.J Je~ LL~t" 1k

C\ri'JQu nl o~ o.nnuo..l cl ep\CCta1rn ri r,itue, - fh~ ' tV'\1.l"'r t ~t cainr-cl ?>J'\ --/C,~

pa!.1· i,11ve{/f'()c-nt~.

ld
lt·7t:nnuit-~ method :
1111 ·tiir, (Y')(((.,,,o{i , --rhe int~Y<'~r ~t l~Cl"J'-"d

<.ve,'1 ~ea9. 01"1 --H,~ boo~ Va l1.1t", buJ ·fhe "<cue o, dPpra ~al.:on '1'€tna..ms

Cc,n<;tctr'\t-· -re,~ ench lJf'a9.. . 1he -fbyrt,ula. U,(<"'c{ -rn1 caJ.c.uJaJ~"J t~ "Ca..1-e ~
cl ep <c L f a.ttoY) ~.

't>~ [cc~e)"'_sJ[1=!_1~)]
[ 1 ~ ( 1 ·He. )N]

\e l C: 1n tu o..l Cos-t ()~ -the rnachtne


s -. S:octp Va.lu.e c~t:.\VC'l1C'. va.l.u(") In 1>upeeg

N~ ~sifrnoJC"cl Ji.~ o, -the r<) a.c '-."tre \n

~· Ro.u of d~pa c,a.tfo0

-{ ha. f 1v.r puMAa J:l' tJf


11-, i~ fY>el1...od O.½UfYll"'S
r; p a o;n..Y\ ed • Tu e9t.e r:....r,r e ) --#;.e <rwe ~ trne" r.
t°f'l" e "trY-'C' nt- on Lu~t ch 1i"' tt- ft'<;. r u-. v ..,

-I'!', - lk f" pw po~ e of - I r..e


r.
rnr1
tA- __J
oo
n tv ri.tlen clo UJf) va.lu. e p lu. ~ m to~t

ea.9Ln ed io da..te.
1he ~Zn~c~ +und rt;ethod 0-l"ld 0.t)nw 1Cf tneH,od C\.re c:;f,f\tl~ ~
nC\fur~ Qr>d Dpaa.ti.o"'- t')(rept with Of/'ie' b(J..f,'< d,·{f~y~nc(". JI'\ -f(~

~I" k.tf'J -Curd rnet-~od ' -the ~Mourd.: or depn~ eo...~ ri r1,-wened ~h

~or0e our~;o19 f:ecuJu.a,.(er ) luh~ft' urdeA the Onnwly md/...od ~ ,~


9'

o.rnour'\'t Or d eprecfo:1. tOI') f,< 1( U.seJ

-fo< w,.<;ff)t"IS~ cyxro.tr- ~ ·


5' t:irn of- 7 ~ 1/eaJ...J_d,jif (Y)t1ktxl:
,d
D/- o.~{e f- u. dedLtc~d

,~ ~-1
5,oar ya.,L{:, -t--he
dh ~,~ rneti-iod -fh~
JIA_e t'"J bo..l.a.V'I ~
✓ fDIVl f-ff ()1 'ti ·na1
,p
L
Cocr a_,,..c/ ,ye rY'O-t n

OVU\. Jt..e aJ..~ek ,t.; f-e "


lV\ dee. x ea 1,. 1;,J plo pen llo~J',
- --·

{ 1n,(, ("( vrr f' a b(t" /I'd Qt <' ik .'f,, ·f/..rr mPft.od • 1h,-

rr)O. ( ~tnt" N t''VtrfMt"f\f


4

f,< ih (Ll J t"'Ci w11e,,, :)I-..;, i(\(.u,on£..e Cof\l\p,,,,y


(!;r, ·t ht' inc;:t._1 YO nu polJ'ua: t.ukt/1

provide\ fuffic;e"~- S"llfV'\ -lo


)t,,. r ()ol(c n1t1 ltoc:>i<
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:( • t-~C.. ,"e hou" h~i1 t_ rnt',thc,~:


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l"t·
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t c' r p~ e c7<:rtu, ()
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f-< co.lc. u.1 oJ. ,cl 1"
6
Cl .ft-ad ,cd e -(;:,., hOLL'I of p1ocluc-lwV\ . 1"~e cit'"f>v<"c..t'octi..ovi 40fet-1.~

pe1 /,..c,ln ~ calcltloJec{ h~ c.trJ;cltf\j -f'-'p voJ.ue- tj, -,h~ o.c;it;,e~ b,


-Ir., ~ ~ffM)o. ted "uf'l\6'('1 of wo< /utAJ hour c of i-k li.fe ·

f.?ote cf clep1eclatwY1 :"'


"1wvher of produc1i.o VI hou1 <

~ · produt ~o vi Llritt- rne~ od :


'In 7
V\ i; YY)t'H,c:,ci, -l~e li.6f of rnaclt.tne Ft< ~ip,e~~ed 1n -t~rmr
1

06 -In~ ~i'T"IUMbe, of- un ik "1ho.1 o. rro-c c..;ne f.t: e_x.ped-ed i:D

p)oduce ovel iff ~ st:frna. fr'cl ).,1:{-e

C - S
C Ott pe'1 un·d ::-
~. o, 0riLK Lt fs ~~cl-ect in pn:iducc:
3

~ 1)ep,a,·o.ll0111 due -lo -fi.rnc(w,,..o.1 Co~t'--frnYII

~) :r~ad eqt.AaCJ
ts) Ql,~ole(c~nce_,,

I Of>" 't lro.,1,;, V1 du t' -/v p~ l/ ~ Ic.of C0 111 d,'1cn V, ~

e\) T:;,ep) ec,dt.t<,111


I- d ur ·lo ,.,,-na
vv (JV'
O V'd -J,oJ...'

f Ve<t'j ~o d,/ ko ow< -l i,,o.1 whm o. n 'j ma d ~flt\) po./, •rr/.


WN K • wec.L'h Or'lct -tt0a9--. o~ Ct!.:.'VaJ'1 r omror\('_rf, -tot~ poci-_ ,
al.H,out ~1.. ... ~bic ~l"f\1 Pi eco ll t,·al'\.<;, o,t.e -:lo ll ,,.r-, , J)Tope~ JJ.ib-d'c otrir
nncl c C'oGn'.) ~< done , o,!;;ch IY)i ,-,; IV) I l! w <o,,. o.rd -j •°"-- b ,,r ~
Ccmnot be (010...UJ p1evrnl<-A -tfence - ft,u {~t- ot YP(J{O{l'f'()e'l'r

bcccuuV' ~f -IA l( ( a.uu. n· -!~ e valu (' ol ck>p 1"cd~v. du P tl)


t..:Je(XI... and :l:e<:tk

Th~,e ~e ce..cdoih item~ Cr'I 0.. {ac·to1J , Sud a-', l.~w.ci~


or rf)alc..,~ot r , -fw. "i. hAe , ~ , e tr c.1h.t c ca.. bIe.i , bu. J d(.11~ , c ~.c "''-' c.cl \ ,
\jer;,~et.< e1c u:,h~cl,. Je_r c\e_c.°'J , be(._QJ...U,. e bt c.li rn0--t c.. a.rd a ~ ~ <

~ij-t-ct- , u:,ifC. -)l..D. 9i.ew.Lt' -t~ v'<Atu~ o/ ·l&..~se. ~Tid~s doer c~


()

hredu.u~j wu '- t.w... l.arre 1 -J.ufV\f" · AliC..ou.jh eva.y


0 ef/(!"(l l.1

made by ·l/ir DW>e-t /o k,-rf Rt,,,J'IY) t.tr.. ~~'4.eaire Lt.tf\d~

~\res,, ~ " f_x:cawe ol c C:«>b,l,c o.ncl ofrVJofph.e7-.lc 4'./fe'ct, ft.~e


th
t»dl be rn?duc-f,ovi .1"v-i -Jtd:'u..... co!H 1?itt 'f(}ducf&Jvt ca f- 7<

clep1eua.fiovt -lo pt,..tl </cal dectv--j •


duP
C) DP'ec'icitroV\ due 'io a cc 'e devt"i :
~ 1'111!"t1 II'\ re o..c c f e1 e n t f(')a~ O cc t_t9,.._ ln I C.U. u-'Ckt.r+Y J ~ e

Jo .t:~e haia9-.d > -(ac.ulhf ope,o.l(;O~f -jt.._t.S N\RA.f CatLC.e do..~

f( l'-'e ('()O.C~~t, > plan/'> hui!d ;~1\1 , vik.lci 0) ~UC_~ ti k-.


-ft..)( e<i a._ !t:etC · :,'Jr\ (u r ~ C \, Ct.LIY'I ~ l-c,. r, c e I • -t ~u.• C\M d f'0cu( 'H''l-t,l.tN

el 1f..e9'. -rrp lt'lceN')t'r-t o" heo. vi; ,nvect-rnrnt- on Yepa.)Ar .


mo Si D6 1k.r. (JW n ere j"f
m.n..1.rnnce l. ornpa.n"tec . r(J()

eciuirrrrnt .
..
d) [>ep1ectallAJ1A. clt.Lf' --lo dtf~'fied fY"Ut f'\t--ena." c~ and n e.t~d--:

~v~ fY'llNL.fa.ch.t re'{ hupplie\ C e),__Tcun °1ri<;.t-ruci.L~IA~ -+01 ike- ~Mool-L


ar,d e&~[cl.ffit "TLlf'\f'\Lr\1 l'\- o..n equ.iprnel"\t• f:'01 E?X!l.rnple -lt') "ike
Cc:u.e ob a \Jek.icle, IY)anu_.fo.c.(uS1...e-/ Jave 7:~~ --followZrij ·ln~1".uc.t'.o~:
•• l.l.lb-~c_~J O"d 0~ ~tc.u.lQ.9... Jia.d e S~ou_ld k::::e used lb enolf)[:,
.;_. Ot.f rk>u..ld he d,ained ond ntw oil ,~ow d 6e 1 e fdtec{ ~ta_

;tft_e -t~Y~t lOOO kM "lt.Lr'll"'llr'lj , and 1heh eve.9..., '5000 KM "'1Ur) f'll v .

3 · All to lh' and Nlk Slr.ould be ,e-B~kt-erie..c{ Q~te.J tl5UOO KM

"'fUt\Y\lr)o .
4- · J:x.c~fx:rntS{~ a~r~ ~000 kM. ,u.n r'ilf\J OY"\d 9:J on·
Tb- -fnt~e. in5f-ruc°CwlA~ c»..e not -f0Clowe3d beca.we of ne;led-,
and p,optR- maifit-ena.nce ~ not c!ont> QI, ,yeenmmended by-
o/ -lt...e ve~Jclc-_ m~ be!. 'reduced

D_ ~ ~f!!!!atioYl dlU' -{0 -luncfwvio.l L()V\ dt/i;,IA. r

c,i' 1n ~d~ cy-ui. ~ ;


ezkic ffc m . . ,~e .:i I , / ,tr\f
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_/)_ "'ctr;:.,.,.,
~r I Lio
,.,(
V ,.....
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Cle <dfl()v, .
- - - - • - - -

r.
) Y\ Ol.cl eqµ.a.C.Lj 'Te~uc..t"t-0111 tn
.,
e~n if- tXY\'/ eqµipme/1\f- 0

·t'?. prnvcded , thpe ·u -foll rv,

o I -fii,'r've .

Se u.-,cll'j , ~ Uf'P o ie "-b"te , ;;i_ - ;, 'iew. , o I-


1
u "" Ln '.l , ;;;-, d• .,.,,"1
., ~ p• odud< fY)O.l">LL../' ac::liA,t:1 6I t.D.hto.i" plo" t e( ·lh(J.ea.t ed .
Bu...t -fw. plal\f can not cq.:e w-(lfi -f~ b'~1eA ~ ;-:( rr>lAr£.,;r.eJ'7 o,

iri staU dftc• o{ moie [~ laJ.. \,¥ pran k , 'lhll u. whol- u er,lt rd

b) J>eP,( tca±&:,V\ ~ oh.tok~anc.e:

f\Jow o. dcu{ be.c.o.Ll).e b ~ '~1d ( c. i~~ c d e.ve.Lopmcrt ,-t~O\G.


(19-J!! ./,-e C/fu.1''1. le CI.a" f l • ;fJ <l I') ew MO.C £.., n <' Cc m CS ;,,, tN rrc,,./::.rt-
1.i! t:, CI- f,s: rvto (e ef/-< Cie rJ- be [DU-,!('_, Dr n e,w ivivmlw"' Of b,it e -<
~me t~pc ofr
de--~1 ~ vt_t,gLlt'IJ u.:to ~ t n.J
f'{)(lf\
0'> -tha-t OY'--e'>
mu.c J... c.J, eaf eJ... 0-r1d be tte" -lki.n
prod u ck 4l/ it,.t new one ect.e

mac tJ n ~
(--:a.c iv /::e
I • i h.e () th~ e H ( h~o/
1-t'1.e ei~t-c. r.J DnL >
~

M a9.,/c- t'f- cOfY\ plti:t(h() · 7ht{ L<;. c_v.J,ted


-ceptac eA -l-o wi,~rtand
ct ep<e cetlLo~ by Qt>(t>(l'SCer'IC.l".

E>rok Vo1ue :
Th t~ r~ dt!J6e Yer1c..e be. -twee"'
•1 p~tnO-.A
r e_ P, {'t e o.n d --, 01al

dep1ecla,G,Y1 c tn4~ d -tilt -fAaf- peJ-J_rxJ.


&HI ( --t:,t
r~"~pa,i~o,-,
J,\)OY 1',tnj (apJ~/ (Y)t"/Jfl( · /~ c.
f ,:,< rrl r o ('if o. { ., e{e) <;. ·Io 1t, t
rn•dctrr )en/- of lnr erift)f'W'
C'upile<{ invP rt trl tn ft,,.
Current- OS{~tl 06 ·(t.t! •
/Tl I on; · { ("1 rr1 0<$<> Ir ft/

1hr (ci~pan ('orv,po.n'{

JltlH\ble oood< whocc usrbu\ ~hoi! -kHY'l O~(ek arid

t~? t, f'l;O,e. ·than one .i:ab,l,her, .


OCC OUl'\lt"'j pt:.,<-\..t0d

u~d ·+o hc_u.f ntH,- C.u'fffnr U~<!d -fr>1 ~'-'o, t -ie, m


O..F.>. et-r -fo'( DuAt,-.,e~~ .f1r-andny.

sl 1 a ic:u (C D6j.ci'tve f

r:-xrcl ca/J-iif·. 'T~ -ftt('cic; ,..~cvti1e ~ -fo, o.cev-t[~tton o{ -(~ -fi-xed o.~\e~,
,~v.Ch a.t Qa,i cl • he.tilde~ , e0vu.ip rnenf· iftta1 ~ i-o be lLCed Cvt\ dnd
<!I -(\)(.eel (0-pttti
{)\Jl\ °'-'f tJ) -fo. q !o"'J pe"-LQi u /<l"l)LJ-1() a\
.
~

'ie?ty.-LtYecl Ir,, -fl,._i -{ollowtnJ 11/rt,t(


(rtrc/ Co.pJiiJ (1

'· La.ncl
' ,~Lulciv¥j Ot"\C"I OtF-..e, rr,S-fctllcit'orn
~. towei etr-d e\c-ch re <;uprl~ ,,,stat~arr-tol/4
4 r,.:A1 e,A._. f'u,r,pt cxnd d ,o...,, ra.
1 I, /./1 ,-,JJ it'
" . M"- ct...i e, y ) Mo..lt,.,Jt:,.I 1-ia ,.,c{l,;,{J £~~pm e;Jr
P\

( t ♦ofc
't --A<"'f i'1,tl'\ IS h" fI Vi''
~ f'l frnk

lyOl r_ llAJ f!:_'J?if c,.(: I


' .
Wo; t:t'li\j c..r...pt!IA.f f< ")f\.'\d-t\l°d .:to rne.e f ..~e. eApt! v&. lu.r.. e. fo,
clat ·to dt~ CvO) t lP'.J 0/ lA t' bll~~ne.A 1 • :11 i"'c..C.u d c < •t ·~

t. 1 he rod OJ JClW .1na1t.'?\.;Olf< " pt..,_C ~cuecl pa,..-1< , <;.upp Rie\ ,

n)c{f-e~icJ (Ii\ p,oce~> G\Y1{j -(in't\k~d ucodc•


2 (:ln.'l1 btlll '~
and a.ch vdi'e1 , u..b li.h~ and
!>, Ca;t 06 tna..m t--enar.u:

.t.,er pro?6<-) -Jo. i CJ o.nd InfWuif)le.


4- • Co1t- c,f c:ot.,lt, a..c tivfllej ~uc"' cu adveJZ.-f:i~;n {I ,.~ ktppi.V\J
-to u..u l--o NJe rs .

Moc/e,9..Y\ p,oductfve q'jcttWJ


- Ca.rdo.l pl tVj <;
blood ef bcu1,t'rie~i<. . Nalu,e Co.nnot"
Ca.p- ta1 f< i1i t!
-fu, n,{h aooci t a.ncl rnci:le9t1D._h -lo .rnor-, Ur-,\elA he ~ H, <'
:tcoli and marhr'nt9.-<I , fo, «;nin!/, f ai..r,'llny, f01Jes.n ..j , -hi ~''{J
efc. wa~ ft,.~ 1,ow1l... oJ -la:~noloulr Otld ~pcdoL· icitu,n ~


· cap~h,.._t f<. 0r)e oF - the_ trnpo1to.nt- -fadu, of- f>\Odttc.t'oy\.
dt pla <tl C\ &-h-n le J ,c. '10 Ie U"> 'lai \ ln;f pod u di VI tJ Ee c,,o ml~
develo 1,n'Y'fll- '& nof PJ~(t {,tt' wd "ouJ- "1~<>. rrat.tnJ o.nd
t.,H cnj cf- rnact--;n~'\~ J (ol')5,ttuct..or, o& tH~Olt--'U)V\ W Oi/L.f. ,

jt._(l produ cfcoVI of o.'Ja...rc.ulluJ-.ctl ·Joolc etnd tMpt~rnen_k JI

buf(dm1 of cbr(V, / b,~ctf .5 (:k() d -f'a.do'fteJ ,) 'lcilhau$ , ru.9'.po6H)


:~ htp< , ha.,~tL'\~ etc .
- -Anoth(-" trY-YfX:'~ to.0t- ec on{)mt'c 11ole of cap\,rcJ 4ot mall-on "tc
-j.he c 1 e~t0n oi €'rr:>plo(fDenr. oppti5lu.ntt fer ~~ -the C DLLnh~.
-1-:. rmploCJ MC-n~ af -fwo I'-t-a1e{ • fwf-J
C"-f W -h>1 n'XlLLo vi ('rc-n. i e ! (J u
(,<: p,ocfuced ~orne INOf k:t'r ~ ha Vf' fo be
l-vhef\ ffi e cap'i.fal
-+a. c!o-d'e~ .,
~r,---,p l Dr - d ,,.
l 0 rnct ,._e
"-pc'tat
LL.L
Lt-~
r
rno.C.nln~~
,
u
,

eC\.LUf ~ n t- ., 'f~ '(facttcn0 llJD i\LS etc ·

- (;.e,: 0 f'dv , IT)ote mm f-n V C'. -ti, be emp [o 'if c/ whe r, ( ap j;,j
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