during the period to september 30 2022. downer built a new mining facility to take advantage of new laws regarding on shore gas extraction. the construction of the facility cost $10million and to fund this. downer tpok out a $10 million 6% loan on 1 october 2021, which will not be paid until 2025. the 6% interest was paid on 30 september 2022. construction began on 1 october 2021 and the work was completed on 31 august 2022. as not all the funds were required immediately. downer invested $3 million of the loan in 4% bonds from 1 october 2021 until 31 jamuary 2022. mining commenced on 1 september 2022 and is expected to continue gor 10 years. as a condition of being allowed to construct the facility. downer is reqiired by law to dismantle it on 1 october 2032 and it is estimated that it will cost a further $3 million

the equipment is extremely specislised, downer invested significant tesources in recruiting and training employees. $600,000 has been spent on this process in the year 30 september 2022, believing it to be worthwhile as it anticipates that most employees will remain on the project for the entire 10 year duration. hudson has a cost of capital of 6%. required show using extracts. the correct financial reporting treatment for the above items in the financial statements for downer for the year ended 30 september 2022