Machinery is one of the most important factors in a producing good quality products and producing them at low cost. Most machinery and plant can be depreciated over 10 years and some large industrial plant and equipment over more. The actual rate of depreciation should match the use of the machinery during its life minus any scrap value. All plant and equipment should be maintained properly and effective monitoring put in place to detect any premature wear and maintenance requirements. This is one aspect in attaining a reliable plant and being able to produce effectively in a lean manufacture system.