The term machinery refers to a mechanical device made up of certain pieces (whether mobile or immobile) that allow them to interact with each other and, through interaction, transform into energy and be able to perform a certain action.
Probably, most of us think that machinery is only a matter of an industrial nature, but we are wrong. Machines are present in many aspects and moments of our lives.
Furthermore, we can find different types of machinery: agricultural, industrial, machinery already used or to be used, domestic, etc ... For example, a domestic machinery is the one that is dedicated to making the coffee that we drink every morning (receives the name of the coffee maker); an agricultural machinery can be the one dedicated to harvest (called combine harvester); etc. In short, it is something that we can easily find almost anywhere we look since it is very common to find one.
Well, industrial machinery are those that are used in general industry (both agricultural, livestock, sectorial, etc.) and that serve within a production process to manufacture products and services and then sell it to final consumers. We have already mentioned, for example, combine harvesters, although we also find seeders, sprayers and others.
And this is only in the case of the agricultural or livestock industry. If we think about another type of industry, the number of machines increases and takes more complex names. We would have machines that move certain elements or materials throughout the factory, which sand certain pieces, which pack the product, which unwrap the new pieces that have arrived, etc ...
Finally, we have to mention the importance of the accounting and financial valuation of the machinery in the company, since it is taken into account in the accounting of the same (to be able amortize it and see the expense you have had).