Lodge construction

On $1$ May $20$X$0,$ the architect billed Wahyuni$$s Safari AFZ$2,000,0002$ for design work performed from February to April $20$X$0.$ Her time was allocated as follows: $90$ per cent on the lodge building, $10$ per cent on the staff housing. On $2$ May $20$X$0,$ a diesel$-$powered electricity generator was purchased for $$100,000$ and installed at the lodge at a further cost of AFZ$20,000.$ The generator is the only source of electricity at the remote lodge site and there are no plans to extend the national electricity grid to the area in the foreseeable future. The twenty staff houses and the manager$$s house are built between May and December $20$X$0.$ In $20$X$0$ Wahyuni Resort is billed the following amounts in respect of the construction of all of the houses:

$($a$)$ building material: AFZ$30,000,000$ and $$1,000,000$;

$($b$)$ building contractors: AFZ$20,000,000$;

$($c$)$ building equipment: AFZ$10,000$ and $$20,000$;

$($d$)$ casual labour to cut, bundle and bind thatch$-$grass: AFZ$900,000$; and

$($e$)$ electrician fees and fittings: AFZ$600,000.$

The main lodge building is constructed between January $20$X$1$ and June $20$X$2$ by an independent construction firm in accordance with a $5,000,000$ fixed$-$price contract. Wahyuni Resort rents the staff housing to the independent construction contractors to house their employees while the main lodge is constructed. The total rent charged is AFZ$4,000,000.$

Acquisition of safari tents and Rental of temporary building

As the constructions and Resort development continues, Wahyuni Resort rents a two$-$storage house in the village close to the Resort site for the management and construction workers. Wahyuni Resort rent the house for three years from January $20$X$0$ to $20$X$2$ with monthly rental cost of AFZ $50,000$ including the guarantee bond of AFZ $4000$ which will be returned upon the rental period if the house is well maintained. For the operational of management, the company also rents $2$ cars for $2$ years period which cost AFZ $1000$ per month for each car. On $30$ September $20$X$2,$ the eighteen canvas safari tents are purchased from an external supplier for $$1,000,000$ and transported to the site for erection $($transport costs AFZ$1,000,000).$

What judgements and estimates are made to measure the cost of the property, plant and equipment $($PPE$)$staff housing, lodge, tent$$at initial recognition?