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Machines and equipment are devices, having a unique purpose, that increase or replace human or animal effort to perform physical tasks. Examples include elevators, cranes, and computers, process machines, scaffolding components, conveyors, forklift trucks, vehicles, power tools and entertainment devices. Machines and equipment are modern tools that work on automated software and methods, thus getting rid of human help. Tangible assets other than land and buildings used to carry on a business. Examples of equipment consists devices, machines, tools, as well as vehicles.