The cost of an item of property, plant and equipment comprises all of the
following except:
A.Purchase price
B.Import duties and nonrefundable
purchase taxes
CAny cost directly attributable in bringing the asset to the location
and condition for its intended use.
D. Initial estimate of the cost of dismantling and removing the ite, and
restoring the site, the obligation of which does not incur when the
item was acquired.