Factory, plant, machinery, or other equipment costs incurred within five years from the date the first qualifying capital expenditure is incurred. 80 List of activities are available on <a href="http://www.mida.gov.my/env3/uploads/images/invest/invest-pdf/APP2_02032012.pdf.">http://www.mida.gov.my/env3/uploads/images/invest/invest-pdf/APP2_02032012.pdf.</a> 81 ???Involve heavy capital investments with long gestation periods, have high levels of technology, are integrated, generate extensiv