According to AASB 116 Property, Plant and Equipment (PPE), which one of the following expenditures should not be capitalised as the cost of PPE? O Costs of dismantling and removing the item and restoring the site Costs of testing whether the asset is functioning properly Costs of employee benefits paid for administrative staff in the purchasing department Initial handling cost According to AASB 138 Intangible Assets, which of the following expenditures may NOT be capitalised as the cost of an internally generated intangible asset? 1. The inefficiencies and initial operating losses II. The expenditures incurred for advertising the recognised internally generated intangible asset III. The labour cost incurred for developing an internally generated brand that is available and ready for sale. IV. The initial acquisition cost of the computer registered in the accounting department that is currently used for development activities with all conditions in para. 57 AASB 138 satisfied. O I. II. OI. O All of other responses O