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In accountancy, depreciation refers to two aspects of the same concept: Businesses depreciate long-term assets for both tax and accounting purposes. The former affects the balance sheet of a business or entity, and the latter affects the net income that they report. Generally the cost is allocated, as depreciation expense, among the periods in which the asset is expected to be used. This expense is recognized by businesses for financial reporting and tax purposes. Methods of computing depreciation, and the periods over which assets are depreciated, may vary between asset types within the same business and may vary for tax purposes. These may be specified by law or accounting standards, which may vary by country. There are several standard methods of computing depreciation expense, including fixed percentage, straight line, and declining balance methods.

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After a few changes over the centuries, the wheel, invented more than years ago, only really began to evolve at the 19th and 20th centuries.

The late Electric Age — [ edit ] Industrial processes and techniques[ edit ] Metal mining also became significant industry during this period. The International Nickel Company Inco was established in through the fusion of two companies. A refinery using the Orford process was built in Port Colborne, Ontario in and then moved to Copper Cliff, Ontario, where that technique was replaced by the matte flotation process in Hard rock gold mining became practical in , with the development of the potassium cyanidation process, by Scott MacArthur, which was used to separate the gold from the ore.

The CPR also provided access to the B. The ores were transported to Trail, B. After CPR built the Crowsnest Pass it purchased the Trail roasting facility and in built a blast furnace to smelt lead ore. In the first electrolytic lead refining plant using the Betts Cell Process began operation in Trail. The large-scale home delivery of milk began in Toronto, Ottawa and Montreal in Materials[ edit ] Railway and locomotive construction in the latter 19th century created a huge demand for steel.

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Old Time Trains Digital Archives. Note the one-of-a-kind backup window on the tender! There was also one on the fireman’s side.

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Feb 20 8: For many years General was the dominant maker of light industrial woodworking machinery in Canada. In , their production of woodworking machinery was 5, machines per year. Besides woodworking machinery, at one time they produced hydro towers and highway guard rails. General began in as a family business reportedly producing machines under contract from Porter-Cable ; the General Manufacturing Co.

In , General bought Jos. Some machines still survive from the Poitras line: All of these machines are labeled with both the General and Poitras names. General’s Model hollow-chisel mortiser design was purchased from Yates American.

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The Chef Summit, held Sept. A highlight of the Summit each year is when the chefs pair their ingenuity with industry knowledge to create new marketable products for Markon to bring to its customers. This new product will be available to foodservice operators throughout the U. Students assisted the chefs throughout the product development process and were able to learn new culinary skills firsthand. Markon and its members presented the school with a new foodservice grade vacuum sealer, as well as a gift of several bicycles for students in the transitional housing program.

Chefs experienced the robust work involved in the harvesting and packing process, gained knowledge about the growth cycle and seed varieties, discussed pest management, learned more about food safety measures in place, as well as met with workers and learned about their wages and benefits. Chefs were able to see, touch and taste a variety of produce items ranging from salad blends to pre-cooked root vegetables and decorative edible garnishes.

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