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Clark Industries purchases an unused factory and all of the equipment, vehicles, tools and major spare parts for the equipment within the factory. Clark begins

Clark Industries purchases an unused factory and all of the equipment, vehicles, tools and major spare parts for the equipment within the factory. Clark begins production of widgets at the factory using the equipment and tools, but sells the vehicles because it has no use for them. What is the items included in Clark's purchase is NOT a capital asset?  

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