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ATP Ple has an accounting year end of 31 December. At 1 January 2017 the following balances were brought forward in the company's ledgers: 000

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ATP Ple has an accounting year end of 31 December. At 1 January 2017 the following balances were brought forward in the company's ledgers: 000 Cost bf Land & Buildings 5.250 Plant & Machinery 30,500 Goodwill 4,200 Internal Development Costs 4.000 Accumulated Depreciation b/f. Land & Buildings 455 Plant & Machinery 15.500 Internal Development Costs 1.200 Notes for the year ended 31 December 2017: a) The cost of Land brought forward was 3 million and that of Buildings 2.25 million. Buildings are being depreciated over 50 years on the straight line busis. There were no additions to Land & Buildings in the year. At 30 June 2017 Land & Buildings which had cost 3.6 million were disposed of for 3.1 million, giving rise to a loss on disposal of 200,000. At 1 July 2017 the remaining Land & Buildings were valued at 1.25 million for Land and 2 million for Buildings. The company intends to use the valuation model for Land & Buildings from that date. The remaining life of Buildings is estimated to be 40 years from the date of valuation. b) Plant & Machinery was purchased for 7 million on 1 April 2017 Plant & Machinery which had cost 5 million was disposed of on 30 June 2017 for 2 million, at a loss on disposal of 125,000. Plant is depreciated over 8 years on the straight line basis. c) Internal development costs of 1,250,000 were incurred and capitalised in the year. Internal development costs are amortised over 5 years on the straight-line basis, with full amortisation in the year costs are incurred. Required: Prepare an appropriate table for Property, Plant and Equipment, and for Intangible

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