E10.1 (Cost Elements and Asset Componentization) (LO 1) The following assets have been recognized as items of property, plant, and equipment: 1. Head office boardroom table and executive chairs 2. Landfill site 3. Escalator in shopping mall 4. Forklift vehicles in a manufacturing plant 5. Stand-alone training facility for pilot training, including a flight simulator and classrooms equipped with desks, whiteboards, and electronic instructional aids 6. Large passenger aircraft used in commercial flights 7. Medical office building 8. Computer equipment Instructions For each of the items listed: a. Identify what specific costs are likely to be included in the acquisition cost. b. Explain whether any components of this asset should be given separate recognition, and why