An entity purchased an asset for an invoiced amount of 20 million, net of a trade discount of 5 million. The asset was used in a jurisdiction that imposed a legal requirement on users to dismantle such assets at the end of their useful economic lives and dispose of them safely. The entity estimates that the present value of the cost of dismantling the asset at the end of its useful life is 4 million. The entity paid for the asset promptly and qualified for a settlement discount of 1 million.

What is the amount that should be included as the cost of property, plant and equipment under the provisions of IAS 16 Property, Plant and Equipment?