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متابعة

The "carrying amount" of an item of property, plant and equipment generally refers to:

a. The cost of the item b. The replacement cost of the item c. The appreciable amount of the item d. The amount at which the item is recognized in the financial statements

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تاريخ النشر: 2013/08/28
Aziz ur Rehman ur Rehman
من قبل Aziz ur Rehman ur Rehman , Assistant Manager Finance , Central Power Puchasing Agency (CPPA)

a-cost of an item refer the cost which you paid at the time of buying  b-this cost represent when replacing an exiting assets with new one c-ireelvant to the question d-here you are right-  correct option   

Yougourta MAIBECHE
من قبل Yougourta MAIBECHE , Mechanical completion Engineer , Maire Tecnimont

d. The amount at which the item is recognized in the financial statement

Ali Zia
من قبل Ali Zia , Group Chief Financial Officer , Cresset Strategic Partners Pvt Limited

d. 

Sanoop Kumar V G
من قبل Sanoop Kumar V G , financial controller , Africana Discount Hypermarket

1.If any maintenance of existing item ,it should come under expenses 2.If new asset transportation charges to the company from the supplier, we can add with the asset value