The substantive tests of details of transactions below can be performed over Plant, Property, and Equipment $($PP&E$).$

For each of following test, identify the relevant assertion for each test.

Required: Mark whether each assertion 'Applies' or 'Not Apply'.

Tests of Details of Transactions

Vouch plant asset additions to supporting documentation.

Vouch plant asset disposals to supporting documentation.

Vouch a sample of larger entries to repairs and maintenance expense.