No need for explanations in every answers. I just need the final answer, thank you! please.

 

3. The following are dealt with IAS 41 except for:

A. The accounting treatment of government grant received in respect of biological assets.

B. The processing of agricultural produce after harvesting

C. The accounting for biological assets

D. The initial measurement of agricultural produce harvested from the entity's assets.

4. Suga Enterprise purchase machinery on deferred payment contract. All the factors shall be considered in determining the useful life of the machinery, except;

A. Technical Obsolescence

B. Residual Value

C. Expected usage of the asset

D. Expected physical ware and tear

5. Mama Inc. is a capital-intensive company producing different types of plastic packaging. Recently, the company purchase Machine BTS with capacity of 20,000,000 units. After reaching the capacity, the company may opt to dispose the machine by selling to a third party engaged in recycling industrial machinery. As the accounting manager of Mama Inc., what will be the suitable depreciation method for Machine BTS?

A. Straight-line method

B. Accelerated Method

C. Diminishing Balance Method

D. Production Method