Straight Line Depreciation 
This is of the two most common and simplest methods of calculating depreciation of a fixed asset because the loss in value is evenly distributed over the useful life of the asset, starting in the month in which it was purchased.
For example, an item of machinery was purchased for £25,000 (and with zero residual value) and was predicted as having a life span (economic life) of 5 years, this would mean it would depreciate in value over 5 years at a rate of 20% per year, but not necessarily for the first and final year. If the item of machinery was bought halfway through the first accounting
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Stretch Goal
An objective that is set that is especially challenging and which can exceed the current skills and abilities of an individual, team or organisation, as well as being beyond current work capacity. A stretch goal might be used to motivate staff, or reward them on achievement, as well as exploring how resources can be adapted and optimised or maximised to achieve the goal. Changing working practices, mind sets and skills sets will often be needed to achieve a stretch goal and will often be outside the comfort zone of many employees so there will need to be additional consideration given by manag
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Sub-irrigation
The watering of a turf from below the surface. This may typically be achieved through buried drip-feed irrigation pipe or perforated drainage-irrigation pipes, which are located just below the normal depth of root growth. Water would typically seep sideways and upwards by capillary action and downwards by drainage. The accumulation of salts can be a problem by sub-irrigation, especially if the rootzone is not periodically flushed of salt build-up.
Subcontracting
The delegating or outsourcing of some or all of the works of a project, work programme or contract.
Subcontractor
An individual or organisation that carries out specific works for another organisation or individual. This is especially the case where some elements of a work programme or project can be carried out more effectively or efficiently by someone else who may be more specialist or have available capacity in carrying out some of the planned works. A couple of relevant examples for the use of a subcontractor might be in the use of deep compaction equipment, or for the application of pesticides, especially where one organisation does not have the necessary equipment, qualified spraying operative, or
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Summer Bedding Plants
These are typically planted around early June, to protect from any late frosts which might occur in mid to late May. Spring bedding plants are usually removed during early the end of May or the first week of June ready for the summer display to be planted up straight afterwards. A wide range of plants are typically used, from which a selection would be chosen for a specific display, including Ageratum, Alyssum, Antirrhinum, Begonia, Busy Lizzie (Impatiens), Californian Poppy (Eschscholzia californica), Cineraria, Cosmos, Dahlia, Geranium, Lobelia, Marigolds (African and French), Nemesia, Pelar
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Supply Chain
The connection and flow of the processes, procedures and organisations needed to supply a customer with a product from the original raw material. From a grounds manager’s perspective, the starting point for a supply chain might be thought of as being the manufacture or importation of a product, followed by distribution to suppliers, then the purchase and delivery to site.
Sustainable Turf Management Model
With the range of equipment, materials and technologies as well as the time pressures on staff, overall staffing levels and skills shortage within the grounds care industry, the need to manage resources to achieve desired outcomes in a cost-effective and efficient way is a key imperative for a grounds manager. The use of an interactive model (i.e. a decision support system) which focusses on the desired turf surface outcomes can aid in improving decision making in managing turfgrass surfaces.
Posing a question such as ‘Why don't you use the range of data available, whether current or
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SWOT Analysis
A technique which can be used to help identify and assess the different features of Strengths, Weaknesses, Opportunities, and Threats for a particular issue, which should have a well-defined aim and some detailed objectives. A SWOT analysis is typically initiated as a simple 2 x 2 matrix, within which various items and commentary are added in the relevant box.
Strengths and Weaknesses are typically internal characteristics or factors of the issue, which might be looking at an organisation, working practices, staffing, a project such as reconstruction of a sports pitch, or purchase of an ite
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Task Batching
A time management technique that involves working on similar tasks as a group or batch.
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