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  2. Face frame - Wikipedia

    en.wikipedia.org/wiki/Face_frame

    A cabinet with a face frame. A face frame in cabinet making is the frame fixed to the front of a cabinet carcass which obscures the edges of the carcass and provides the fixing point for doors and other external hardware. A face frame provides strength to the front of a cabinet and is also considered a visual feature of particular styles of ...

  3. Cabinetry - Wikipedia

    en.wikipedia.org/wiki/Cabinetry

    Mounted on the cabinet frame is the cabinet door. In contrast, frameless cabinet have no such supporting front face frame, the cabinet doors attach directly to the sides of the cabinet box. The box's side, bottom and top panels are usually 5 ⁄ 8 to 3 ⁄ 4 inch (15 to 20 mm) thick, with the door overlaying all but 1 ⁄ 16 inch (2 mm) of the ...

  4. IAS 16 - Wikipedia

    en.wikipedia.org/wiki/IAS_16

    IAS 16 permits two accounting models for measurement of the asset in periods subsequent to its recognition, namely the cost model and the revaluation model. [ 7 ] Under the cost model , the carrying amount of the asset is measured at cost less accumulated depreciation and eventual impairment (similar to the inventory's Lower of cost or market ...

  5. Facility condition index - Wikipedia

    en.wikipedia.org/wiki/Facility_Condition_Index

    The current replacement value is defined as what monetary value the organization places on the facility. An accurate FCI is dependent on the cost estimates developed for the facility deficiencies and current replacement value. [citation needed] The FCI is a relative indicator of condition, and should be tracked over time to maximize its benefit.

  6. Frame and panel - Wikipedia

    en.wikipedia.org/wiki/Frame_and_panel

    The vertical members of the frame are called stiles while the horizontal members are known as rails. A basic frame and panel item consists of a top rail, a bottom rail, two stiles, and a panel. This is a common method of constructing cabinet doors and these are often referred to as a five piece door.

  7. 16 Divisions - Wikipedia

    en.wikipedia.org/wiki/16_Divisions

    The 16 Divisions of construction, as defined by the Construction Specifications Institute (CSI)'s MasterFormat, is the most widely used standard for organizing specifications and other written information for commercial and institutional building projects in the U.S. and Canada.

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  9. Impairment (financial reporting) - Wikipedia

    en.wikipedia.org/wiki/Impairment_(financial...

    An impairment cost must be included under expenses when the book value of an asset exceeds the recoverable amount. Fixed assets , commonly known as PPE (Property, Plant & Equipment), refers to long-lived assets such as buildings, land, machinery, and equipment; these assets are the most likely to experience impairment, which may be caused by ...