Example BB Airlines acquired aircraft on 1 Jan 20x18 and incurred the following costs: Purchase price: Engine component 70 000 Outerbody component 50 000 Internal fittings 20 000 Delivery costs* 500 Legal costs associated with purchase rights* 200 Costs of safety certificate 1 000 *These costs are incurred in proportion to the purchase price across the 3 components of the aircraft Local aviation authority regulates that all passenger aircraft have to be granted a safety certificate which must be renewed every 2 years Useful lives: Outerbody Engine Internal fittings 30 years 10 years 5 years Required: Determine the carrying amount of the separate components at 31 Dec 20x18