In line with government policy to improve emergency health care in the country, the government has acquired 275 ambulances for distribution to each constituency in the country. The cost of the ambulance includes: Addit 1 . Development Bank to purchase the ambulances. 2. The Government of Ghana has adopted the benchmark approach provided in IPSAS 5 3. \50 of the professional fees is in respect of allowances paid to in-house technical experts in respect of the acquisition while the remaining relates independent technical experts Required In reference to IPSAS 17-Property, Plant, and Equipment and IPSAS 5, determine the cost of initial recognition and justify the exclusion of cost excluded from the determination of PPE cost