30-Nile line tea wishes to revalue its assets based on the Current cost method. One of the asset namely the coffee maker had a net realizable value of RO 500 and the net present value of the asset amounted to RO 600. The recoverable value of the coffee maker machine is

a.

RO 100

b.

RO 500

c.

RO 1100

d.

RO 600

31-To calculate the deprival value of the asset, the net replacement cost is found out by

a.

exit price

b.

disposal method

c.

None of the options listed

d.

indexing or direct pricing