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[pdf] The journal entry is debiting fixed assets and credit accounts payable or cash. It will increase the fixed assets balance on the financial statement. It also increases the liability account if the payment is not yet made. If the payment is already made, it will reduce the cash balance.
[pdf] Displacement (m³/min): It refers to the volume of air discharged by the compressor per unit of time, also known as flow rate or volumetric flow rate. Discharge pressure (MPa): It indicates the pressure of the air at the compressor’s outlet, usually measured in megapascals (MPa).
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