Question 1: In Chamber Company's December 31 2014 balance sheet, the building- a. Should be included as property, plant and equipment valued at P7,600,000. b. Should be included as separately as non-current asset held for sale valued at P7,600,000. c. Should be reported as separately as non-current asset held for sale and valued at P8,000,000. d. Should be reported separately as non-current asset held for disposal and valued at P8,500,000