You are audit manager at HCT Chartered Accounts, and you are preparing an audit program for your client Marriott Hotel (MH). MH is a Hotel in Dubai that has been HCT's client for several years. You are in meeting with the CFO who inform you that the hotel has made a recreational facilities additions to the hotel that includes a water slide and gym. MH's year end is September 30. The recreational facility was substantially complete and opened on August 1. The CFO has indicated that the building will be depreciated over 30 years and equipment over 10 years