CLO4- If an asset incorporates both intangible and tangible elements, it shall be treated under 1 point O IAS 38 Intangible Assets OIAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets O IAS 16 Property, Plant and Equipment IAS 16 Property, plant and Equipment or IAS 38 Intangible Assets, depending which element is more significant