Investment In Plant & Machinery (P&M): A Comprehensive Guide

Answer: 

P&M investments are capital expenditure on items used in your operations such as:

• Air-conditioning for industrial machinery

• Building and construction equipment (including rollers, mixers, piling equipment and drilling plants, loaders, dumpers, excavators, bulldozers and support structure)

• Chimney if it forms part of machinery

• Computer systems and equipment that are required / linked to the production process

• Container trailers and containers, trucks, goods vehicle, earth moving plant / excavators and other plant that are used in relation to production.

• Dry Dock and Floating Dock

• Utility plant and boiler

• Electronic equipment (including assets such as electronic detection, guidance, control, radiation, computation, test and navigation)

• Fire Safety Device for industrial machinery

• Furnace

• Kiln

• Manufacturing and industrial processing plant and equipment

• Material handling equipment such as cargo lifts, weighing machines, conveyor belt, forklifts, and cranes

• Dock leveller system

• Warehouse racking system (for warehouse lessees)

• Oil / Chemical Tank

• Overhead cranes/ gantry cranes

• Refinery Plant

• Silos

• Special portable equipment e.g. measuring and testing equipment of a similar nature

• Tanks fixed to the ground

• Treatment Plant

Answer: 

What are NOT considered P&M investments?

• Motor vehicles such as saloon cars, scooter, motor cycles, etc

• Office Furniture and Furnishing

• Word Processor, computers, printers, scanners, fax machines, photocopying machines and other related products used for administrative work

• Air conditioning for office use

• Materials for production

Answer: 

• Plants and Machinery purchased during the Building / Investment Period will be taken at cost.

• Plants and Machinery which you relocate from another factory premises or which you purchase before the Building / Investment Period can be included based on net book value as at the date of commencement of the Building / Investment period

• The initial cost to put the plant and machinery to working condition for its intended use such as delivery and installation costs can be included as part of the investment.

Alliance Facilities Management Pte Ltd is committed to upholding the highest standards of integrity, transparency, and ethical conduct. In the specialized field of Singapore industrial property consultancy, we recognize that our reputation is our most valuable asset.

As of January 2026, we have updated our pledge to align with the latest global governance standards and Singapore's stringent regulatory environment.

Our Zero-Tolerance Policy

We unequivocally reject any form of bribery, corruption, or unethical influence. Our commitment to a "clean business" ensures that every JTC application we handle is judged solely on its technical and economic merits.

• Compliance with the Prevention of Corruption Act (PCA)

Our operations are strictly governed by the Prevention of Corruption Act (Chapter 241) of Singapore. We do not offer, give, solicit, or accept any form of gratification—monetary or otherwise—to gain an unfair advantage in business dealings, lease assignments, or land tenders.

• Intellectual Honesty in JTC Consultancy

We pledge to provide "Intellectual Honesty" to our clients. If our feasibility study indicates that a project is unlikely to meet JTC’s 2026 productivity or solar mandates, we will advise the client candidly rather than proceeding with a non-compliant submission.

Pillars of Ethical Operation

• Full Operational Transparency

All business transactions are conducted with full transparency. We maintain meticulous records of all financial activities and consultancy steps, ensuring a verifiable "audit trail" for our clients and regulatory bodies.

• Protection of Client Confidentiality

We treat sensitive business data, including proprietary manufacturing processes and financial projections required for JTC submissions, with the highest level of data security and professional discretion.

• Avoidance of Conflict of Interest

AFM maintains strict internal controls to identify and mitigate potential conflicts of interest. We ensure that our advice remains objective and exclusively focused on the best interests of our clients and the integrity of the industrial land ecosystem.

To Our Clients & Partners

Trust is the cornerstone of our relationship. This pledge represents our unwavering commitment to maintaining your confidence by ensuring that all interactions are conducted with the utmost integrity. By working together with honesty, we achieve success that is both sustainable and honorable.

Danny Mak Lead Consultant & Director Alliance Facilities Management Pte Ltd