Answer using the accounting standards written in the IFRS

PT Bagus made a contract with PT Ayu to provide waste management services for a period of 4 years. To obtain the contract, PT Bagus incurred a sales commission fee of Rp 50 million. Before providing processing services, PT Bagus first designed and built a special pipe to PT Ayu's production facility at a cost of Rp 240 million. The special pipe can only be used for waste management contracts with PT Ayu. PT Bagus also purchased a special waste treatment machine for Rp 400 million with a useful life of 8 years. The machine is not only used to fulfill the contract with PT Ayu but can also be used to fulfill other sales contracts if the contract with PT Ayu is completed. Based on the contract, PT Bagus will provide PT Ayu's waste management services in exchange for Rp 250 million annually which is paid every semester. The following are the costs incurred by PT Bagus related to its contract with PT Ayu: 1) The cost of designing a special pipe of IDR 30 million; 2) Transportation costs for purchasing waste treatment machines IDR 10 million; 3) The cost of testing the waste treatment machine is IDR 20 million; 4) General and administrative expenses IDR 60 million. Required: 1. What is the amount of capitalized costs related to fulfilling the sales contract with PT Ayu? 2. How is the accounting treatment for each of these costs