试题详情

Which of the following should be capitalised in the initial carrying amount of an item of plant?(1)Cost of transporting the plant to the factory(2)Cost of installing a new power supply required to operate the plant(3)Cost of a three-year plant maintenance agreement(4)Cost of a three-week training course for staff to operate the plan

A(2) and (4)

B(1) and (3)

C(1)and (2)

D(3) and (4)