QUESTION 18 Using the cost model outlined in AASB 116 to measure property, plant and equipment at acquisition, which of the following costs would not be included? Directly attributable costs Initial estimates of dismantling and removal costs 12-month servicing plan Purchase price QUESTION 19 Is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (AASB 13). Face value Fair value Market value Historical cost