Borrowing costs are interest and other costs incurred by an organisation in connection with borrowing funds.
	(a)	Identify the following that should be capitalised in the initial carrying amount of an item of plant. Cost of transporting the plant to the factory Cost of installing a new power supply required to operate the plant Cost of a three-year plant maintenance agreement Cost of a three-week training course for staff to operate the plant
		( 8 )
	(b)	Explain the items that an entity should disclose related to borrowing costs.