On 15 September 2021, Bendigo Fabricating purchased for cash from Battenfeld Importers a BF767 Multi-Ripple metal folding machine for $30 800 ($28 000 + $2800 GST). Delivery and installation costs were included in the price.

The new machine was commissioned on 1 October 2021. It is depreciated at 15% straight line, as past experience indicated that it should be operational for seven and a half years. The residual value was nil, as the amount was immaterial. An upgraded larger feeding and extraction mechanism, BFM3.5, was obtained from Battenfeld Importers for $8800 ($8000 + $800 GST) to enhance the capability of the BF767. It was delivered and installed as part of BF767. Depreciation is to remain at the same rate. Payment was made on the commissioning date of 1 February 2023.

On 31 May 2025 the entire equipment was traded in for $16 500 ($15 000 + $1500 GST) on a new digitised hydraulic multitasked folding machine from Battenfeld Importers. Prepare an asset register record for the life of the machine (assume appropriate account and serial numbers).