11.   Finance houses also lease out capital equipment to firms.

12.   In traditional accounting, no depreciation charge is made for the loss of such assets, contrary to the practice on man-made capital equipment.

13.   A lessor hires out capital equipment to a lessee, and the ownership of the equipment rests with the lessor.

14.   Industrial Hire Purchase -- the same as hire-purchase for personal customers but for items of capital equipment.

15.   A low level of both consumption and investment demand leads firms to cut back on their production, lay off workers and leave capital equipment lying idle.

16.   Analysts said gains in manufacturing, capital equipment, commodities and retailing reflected investor expectations the economy will improve next year.

17.   Another form of U.S. export to Mexico involves capital equipment used in the manufacture of items bound for the United States, Tonelson said.

18.   A large ski resort company often gets a better deal on capital equipment.

19.   A stronger local currency has helped Vietnam import capital equipment it needs to modernize its backward factories and repay its heavy state bank debt at favorable prices.

20.   After World War II, Europeans were hard-pressed to meet the costs of reconstruction, much of it based on purchases of capital equipment from America.