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متابعة

Which of the following would not be included in the cost of an item of property, plant and equipment?

1. Delivery and installation charges2. Testing costs3. Refundable value added tax4. Site preparation costs

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تم إضافة السؤال من قبل مستخدم محذوف‎
تاريخ النشر: 2013/08/28
Ayman ziad Mohammad Abukhadra
من قبل Ayman ziad Mohammad Abukhadra , Finance Direcor , Cheil worldwide Inc.

3.refundable value add tax

Virendra Rathore
من قبل Virendra Rathore , Senior Executive Accounts , Impetus Infotech India Private Limited

3. REFUNDABLE VALUE ADDED TAX.

REASON :-  As per AS -10 "Valuation of Fixed Asset" , Cost of fixed asset comprises :-

  1. Purchase Price ( Invoice Price ) except refundable taxes.
  2. Direct Cost of bringing asset to its working condition.
  3. Expense on Commisioning and Start Up , For Example - test run , site preparation.
  4. Administrative and other general overhead should be excluded.

Which of the following would not be included in the cost of an item of property, plant and equipment?

 

 

Refundable value added tax

 

 

Testing costs

 

 

Delivery and installation charges

 

 

Site preparation costs

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