SBR Co. recently installed some new computer equipment. To prepare for the installation, SBR had some electrical work done in what was to become the server room, costing $19,000. The invoice price of the server equipment was $195,000. Three printers were also purchased at a cost of $2,000 each. The software for the system was an additional $45,000. The server equipment was believed to have a useful life of eight years, but due to the heavy anticipated usage, the printers were expected to have only a four year useful life. The software to run the system was estimated to require a complete upgrade in five years to avoid obsolescence. Additionally, it cost $12,000 for delivery. All of the above costs were subject to a 6% non-refundable provincial sales tax. During the installation, a training course was conducted for the staff that would be using the new equipment, at a cost of $9,750. Assume that SBR follows IFRS, and that any allocation of common costs is done to the nearest 1% (e.g., 80%, 6%, 14%)

Should the items listed above be capitalized together in a single account (i.e. "Computer system"), or should different components of the system be capitalized separately? If so, how would you recommend to split the components, and why?