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бухгалтерский учет
регистр учета основного капитала [основных средств]
ведомость машин и оборудования (в производственном учете: документ или несколько документов (карточек), содержащие перечень объектов основного капитала, которые подлежат учету)
синоним
Physical plant, mechanical plant or industrial plant (and where context is given, often just plant) refers to the necessary infrastructure used in operation and maintenance of a given facility. The operation of these facilities, or the department of an organization which does so, is called "plant operations" or facility management. Industrial plant should not be confused with "manufacturing plant" in the sense of "a factory". This is a holistic look at the architecture, design, equipment, and other peripheral systems linked with a plant required to operate or maintain it.