FRF7

Section A: Q1

Specimen exam

Q1 Section A

2 marks

Match the tokens to the appropriate category based on whether or not the costs should be capitalised in the initial carrying amount of an item of plant.

Drag and drop these to the appropriate category:

  • The cost of installing a new power supply required to operate the plant
  • The cost of a three-year plant maintenance agreement
  • The cost of a three-week training course for staff to operate the plant
  • Cost of transporting the plant to the factory
  • The initial carrying amount of plant should include

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  • The initial carrying amount of plant should NOT include

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    •