Specimen
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MC Question 1
Which of the following items should be capitalised within the initial carrying amount of an item of plant?
| (i) | Cost of transporting the plant to the factory |
|---|---|
| (ii) | Cost of installing a new power supply required to operate the plant |
| (iii) | A deduction to reflect the estimated realisable value |
| (iv) | Cost of a three-year maintenance agreement |
| (v) | Cost of a three-week training course for staff to operate the plant |
A (i) and (ii) only
B (i), (ii) and (iii)
C (ii), (iii) and (iv)
D (i), (iv) and (v)