A new building was built where the new brick making plant would be located.This is the cost of that building.

$1,200,000

The brick making plant requires specialised installation and commissioning.This is the cost of that process.

$54,600

Prior to the decision to buy the brick making plant a project team was developed to look at the feasibility of the purchase.This is the amount of the costed time of the staff involved.

$6,780

Purchase cost of the basic brick making plant.

$1,860,000

Additional attachments were also purchased which are fundamental to the brick making plant.This is the cost of the attachments.

$236,800

The brick making plant is manufactured in Greece and import taxes are required to be paid.This is the amount of the import taxes.

$43,000

Costs were incurred in re-training the operators for the new plant and these are the amounts incurred.

$12,300

The extra assets required an increase in security surveillance. This is the cost of that for the next 12 months.

$10,400

The company took advantage of a 12 month maintenance contract for the plant and this is the cost of that.

$23,000

What can't be accounted for as an expense?