1.on 31/12/2020, the Advanced Industries Company had machines that were classified on this date as an asset held for sale, and the cost of the machines amounted to 70,000 dinars and its depreciation complex 20,000 dinars, while the net fair value of the machines at that date reached 50,000 dinars and the value in use 55,000 dinars on 31/12/2020.

Required: Statement of computational processing of machines according to Financial Reporting Standard No. (5), and how to display them in the company's budget on 31/12/2020