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vara, mille väärtus ületab mingi kokku lepitud läve ja mis seega pakub huvi finantshaldusele, a long-term tangible piece of property or equipment that a firm owns and uses in its operations to generate income
capital item . Teenuste valdkonna terminibaas. Estonian Language Institute, Sõnaveeb 2026. https://sonaveeb.ee/search/unif//tee/capital%20item/1/eng (19.06.2026)