please answer all the questions immediately thankyou

66. It is a contract that transfers substantially all the risk and rewards incidental to ownership of an asset, although title may or may not eventually be transferred. (1 Point) Lease Operating lease Finance Lease Lease purchase 67. Costs directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management exclude: (1 Point) Costs of employee benefits arising directly from the construction or acquisition of the item of property, plant and equipment Cost of site preparation Initial delivery and handing costs Administration and genera overhead costs 68. In accordance with PFRS 5, for sale of the asset to be highly probable: 1. Management is committed to a plan to sell II. An active program to locate a buyer is initiated III. The asset is being actively marketed for sale at a sales price reasonable in relation to its fair value IV. The sale is expected to qualify for recognition as a completed sale within one year from the date of classification (subject to limited exceptions) V. Actions required to complete the plan indicate that is unlikely that plan will be significantly changed or withdrawn (1 Point) I and IV only O, IV and V only OLIV and only OLIV and V 69. Exploration and evaluations assets shall be classified as (1 Point) Investment property Intangible assets O Property, plant and equipment on intangible assets, based on their nature O Property, plant and Equipment 70. Which statement is incorrect regarding derecognition of property, plant and equipment? (1 Point) Gains on disposal of property, plant and equipment may be classified as revenue Derecognition is the removal of a previously recognized asset from an entity's statement of financial position The gain or loss on disposal is the difference between the net disposal proceeds and the carrying amount and should be recognized in the income statement An asset should be removed from the statement of financial position on disposal or when it is withdrawn fron use and no future economic benefits are expected from its disposa. 71. An entity shall classify a noncurrent asset or disposal as held for sale when (1 Point) The carrying amount of the asset or disposal group is recovered through a sale transaction The noncurrent asset or disposal group is abandoned The carrying amount of the asset or disposal is recovered through continuing use O The noncurrent asset or disposa group is ide or retired from active use