Do we capitalize the Items Acquired for Safety or Environmental Reasons as per IAS16?

Cheques deposited into the bank but not yet collected Cheques issued but not yet presented for payment Bank charges Amount collected by bank on standing instructions of the concern. Amount paid by the bank on standing instructions of the concern. Interest debited by the bank Interest credited by the bank Direct payment by customers into the bank account Dishonour of cheques Clerical errors

Yes we shoud Caopitalized, Such items PP&E qualify for recognition as assets because they enable an entity to derive future economic benefits from related assets in excess of what could be derived had those items not been acquired. For example, a chemical manufacturer may install new chemical handling processes to comply with environmental requirements for the production and storage of dangerous chemicals; related plant enhancements are recognized as an asset because without them the entity is unable to manufacture and sell chemicals. However, the resulting carrying amount of such an asset and related assets is reviewed for impairment in accordance.