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42. Grants related to income shall be * (1 Point) Credited to retained earnings Recognize in equity as a reserve Recorded in the other comprehensive income Recognized in the profit or loss as a separate line item 43. If the present value of a note in exchange for a plant asset is less than its face value, the difference should be LU (1 Point) Amortized as interest expense over the life of the asset Included in the cost of an asset Included in the interest expense in the year of issuance Amortized as interest expense over the life of the note 44. Statement | - According to PAS 38, start-up cost and trainings cost follows the expense recognition principle of immediate recognition Statement || - The useful life on an intangible asset is affected by the expected usage of an intangible asset but not by the typical product life cycle for the asset (1 Point) True: True W True: False False: False O False. True 45. The initial operating loss must be * 0 (1 Point) Debited to retained earnings Ds Expense and charged to the statement of comprehensive income Amortized over a reasonable period O Capitalized as part of the initial cost 46. Statement I - Cost incurred in relocation or reorganizing entity's operation may or may not be included in the initial cost of a property, plant and equipment. Statement II - The entity has the option to choose either cost method or revaluation model as the method for subsequent measurement of a property, plant and equipment * (1 Point) True: True True False False: False False: True