Machinery and Equipment definition

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 ofreplacement 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

  • Exclusions may include: • Inventory and equipment • Machinery and equipment • Warehouse storage • Other business equipment owned by the tenant • Loss of profit • Business interruption The landlord is not liable for damages that are not covered by building insurance, unless they or an employee intentionally caused the damage.


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 fixtures, devices, and sup- port facilities that are integral and necessary to the generation of electricity using fuel cells, wind, sun, biomass energy, tidal or wave energy, geothermal resources, or technology that converts otherwise lost energy from exhaust. "Machinery and equipment" does not include:
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 all industrial and research
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 has the meaning set forth in Section 2.1(b).