Illustrated Guide to Indian Accounting Standards (Ind AS) provides a comprehensive commentary on the Ind AS (as amended by the Companies (Indian Accounting Standards) (Amendment) Rules 2021) & comprehensive analysis on amended Schedule III of the Companies Act 2013. The Present Publication is the 6th Edition, authored by B.D. Chatterjee & Jinender Jain, amended by the Companies (Indian Accounting Standards) (Amendment) Rules 2021 & updated till 15th August 2021, with the following noteworthy features: • [Comprehensive Commentary] on the following: ◦ Indian Accounting Standards as amended by the Companies (Indian Accounting Standards) (Amendment) Rules 2021 ◦ Amended Schedule III of the Companies Act 2013 with the updated text of the Schedule III • [Process Flow Diagrams of Major Ind AS] to help the reader understand and comprehend the nuances of each Ind AS in its simplest form • [200+ Charts, Illustrations & Case Studies] to deep dive into the Ind ASs & its convergence with IAS/IFRS, updated with the latest notified amendments in each of the Ind ASs, based on practical issues and questions • [Definitions & Application Guidance] are incorporated in critical chapters • [Detailed Comparative Analysis] of the Indian Accounting Standards with the amending Accounting Standards • [References] have been made to the following: ◦ Notified text on Ind ASs & AS published by Ministry of Corporate Affairs ◦ The Institute of Chartered Accountants of India Publication on Indian Accounting Standards (Ind AS) ◦ Adaptations from ACCA UK

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I-6

39. I-7
We all know that a few years have elapsed after International
Financial Reporting Standards (IFRSs) have reached the shores
of India in its new avatar in the form of Indian Accounting
Standards (Ind ASs).
After initial notification of Ind ASs, Ministry of Corporate Affairs
have come up with amendments from time to time with a view
to ensure that these Ind ASs are internalised and tailored to
Indian conditions and there is a clear roadmap going forward.
The impact of the implementation of Ind ASs in various
industry sectors have been varied as has been borne out of
publications and reports in the public domain from various
institutions.
This edition of the book professes to address the following areas:
(
A
) incorporate the latest amendments under Companies
(Indian Accounting Standards) (Amendment) Rules, 2021,
(
B
) come up with process flow diagrams of major Ind ASs to
help the reader understand and comprehend the nuances
of each Ind AS in its simplest form,
(
C
) deep dive into Indian Accounting Standards (Ind ASs) and
its convergence with IAS/IFRSs updated with latest
notified amendments in each of the Ind ASs with charts,
illustrations and case studies,
(
D
) incorporate definitions and application guidance in critical
chapters,
(
E
) providedetailedcomparisonofIndianAccountingStandards
(Ind ASs) with amended Accounting Standards (AS) where
applicable,
Preface to Sixth Edition

40. 0
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I-8
( F
) major amendments in Schedule III of Companies Act, 2013
with updated text of Schedule III.
In developing this work, references have been made from
time to time to the notified text on Ind ASs and AS published
by Ministry of Corporate Affairs, The Institute of Chartered
Accountants of India publications on Indian Accounting
Standards (Ind AS), and adaptations from ACCA UK.
We have also added a lot more illustrations under respective
chapters based on practical issues and questions.
We would like to take this opportunity to thank our readers for
providing overwhelming support in the first five editions of this
book.
While considerable care has been taken to ensure that the
contents of the book are accurate, a few errors and omissions
might have crept in, for which we would request our readers
with all humility to bear with us.
We would like to dedicate this book to our family members
without whose constant inspiration this would not have been
possible.
B.D. CHATTERJEE
JINENDER JAIN

41. 0
!
'
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About the authors
I-5
Preface to sixth edition
I-7
Major amendments in Schedule III I-13
CHAPTER 1
Financial Reporting in India and Conceptual Framework for Financial
Reporting 1
CHAPTER 2
Indian Accounting Standards (Ind AS) Summary 18
CHAPTER 3
Ind AS 1 : Presentation of Financial Statements 75
CHAPTER 4
Ind AS 2 : Inventories 107
CHAPTER 5
Ind AS 7 : Statement of Cash Flows 123
CHAPTER 6
Ind AS 8 : Accounting policies, Changes in Accounting estimates and
errors 150
CHAPTER 7
Ind AS 10 : Events occurring after the reporting period 177
CHAPTER 8
Ind AS 12 : Income Taxes 193
I-9
Contents

42. 0
!
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CHAPTER 9
Ind AS 16 : Property, Plant and Equipment 246
CHAPTER 10
Ind AS 17 : Leases 286
CHAPTER 11
Ind AS 19 : Employee benefits 287
CHAPTER 12
Ind AS 20 : Accounting for Government Grants 331
CHAPTER 13
Ind AS 21 : The Effects of changes in foreign exchange rates 344
CHAPTER 14
Ind AS 23 : Borrowing costs 370
CHAPTER 15
Ind AS 24 : Related Party Disclosures 380
CHAPTER 16
Ind AS 27 : Separate Financial statements 394
CHAPTER 17
Ind AS 28 : Investments in associates and Joint Ventures 404
CHAPTER 18
Ind AS 29 : Financial reporting in the hyperinflationary economies 424
CHAPTER 19
Ind AS 32 : Financial Instruments : Presentation 432
CHAPTER 20
Ind AS 33 : Earnings per share 476
CHAPTER 21
Ind AS 34 : Interim Financial Reporting 508
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43. 0
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CHAPTER 22
Ind AS 36 : Impairment of Assets 520
CHAPTER 23
Ind AS 37 : Provisions, contingent liabilities and contingent assets 574
CHAPTER 24
Ind AS 38 : Intangible Assets 614
CHAPTER 25
Ind AS 40 : Investment Property 657
CHAPTER 26
Ind AS 41 : Agriculture 667
CHAPTER 27
Ind AS 101 : First time adoption of International Financial Reporting
Standards 676
CHAPTER 28
Ind AS 102 : Share based payment 743
CHAPTER 29
Ind AS 103 : Business Combinations 790
CHAPTER 30
Ind AS 104 : Insurance contracts 855
CHAPTER 31
Ind AS 105 : Non-current Assets held for sale and discontinued
operations 879
CHAPTER 32
Ind AS 106 : Exploration and evaluation of mineral resources 908
CHAPTER 33
Ind AS 107 : Financial Instruments: Disclosures 914
I-11
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44. 0
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CHAPTER 34
Ind AS 108 : Operating Segments 961
CHAPTER 35
Ind AS 109 : Financial Instruments 979
CHAPTER 36
Ind AS 110 : Consolidated Financial statements 1094
CHAPTER 37
Ind AS 111 : Joint Arrangements 1127
CHAPTER 38
Ind AS 112 : Disclosure of Interests in Other Entities 1147
CHAPTER 39
Ind AS 113 : Fair Value Measurement 1171
CHAPTER 40
Ind AS 114 : Regulatory Deferral Accounts 1219
CHAPTER 41
Ind AS 115 : Revenue from Contracts with Customers 1235
CHAPTER 42
Ind AS 116 : Leases 1316
ANNEXURE
‹
COMPARATIVE SUMMARY BETWEEN IND AS AND AS
1377
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45. IND AS 16 : PROPERTY, PLANT AND EQUIPMENT
Purchase price
ĐŽŶƐŝĚĞƌĞĚĂŌĞƌ
ĚĞĚƵĐƟŶŐtrade dis-
counts and rebates
ĂŶĚĂĚĚŝŶŐĚƵƟĞƐ
and non-refundable
taxes.
The price to be
considered is the
cash price equivalent
ĂƚƚŚĞƌĞĐŽŐŶŝƟŽŶ
date. If the asset is
acquired on deferred
credit i.e. credit
beyond the normal
credit period, then
ƚŚĞĚŝīĞƌĞŶĐĞ
between the cash
price and the total
payment is treated
as interest and
ƌĞĐŽŐŶŝƐĞĚŽǀĞƌƚŚĞ
credit period unless
such interest is capi-
talised in accordance
with Ind AS 23.
ZĞĐŽŐŶŝƟŽŶŽĨĂƐƐĞƚƐ͗
(a) it is probable that future
ĞĐŽŶŽŵŝĐďĞŶĞĮƚƐĂƐƐŽĐŝĂƚĞĚ
ǁŝƚŚƚŚĞŝƚĞŵǁŝůůŇŽǁƚŽƚŚĞ
enterprise; and
(b) the cost of the item can be
measured reliably
Components of actual cost
Scope ĞĮŶŝƟŽŶƐ
ŽƐƚƐĚŝƌĞĐƚůLJĂƩƌŝď-
utable to bringing the
ĂƐƐĞƚƚŽŝƚƐůŽĐĂƟŽŶ
ĂŶĚŝŶƚŚĞĐŽŶĚŝƟŽŶƐŽ
as to make it available
for its intended use
(a) Costs of employee
ďĞŶĞĮƚƐ;ĂƐƉĞƌ/ŶĚ^
ϭϵŵƉůŽLJĞĞďĞŶĞĮƚƐͿ͕
ĂƌŝƐŝŶŐĨƌŽŵĐŽŶƐƚƌƵĐ-
ƟŽŶŽƌĂĐƋƵŝƐŝƟŽŶŽĨ
property, plant and
equipment
(bͿŽƐƚƐŽĨƉƌĞƉĂƌŝŶŐ
the site
(cͿ/ŶŝƟĂůĚĞůŝǀĞƌLJĂŶĚ
ŚĂŶĚůŝŶŐĐŽƐƚƐ;ĨƌĞŝŐŚƚ
ĂŶĚĚĞůŝǀĞƌLJĐŚĂƌŐĞͿ
(dͿ/ŶƐƚĂůůĂƟŽŶĂŶĚ
assembly costs (e.g.
ǁĂŐĞƐƚŽŝŶƐƚĂůů
machinery)
(eͿdĞƐƟŶŐĐŽƐƚƐŶĞƚ
ŽĨƌĞǀĞŶƵĞŐĞŶĞƌĂƚĞĚ͕
such as sale proceeds
of material produced
ĚƵƌŝŶŐĂƚĞƐƚƌƵŶ
(f) Professional fees
(architect’s fees)
/ŶŝƟĂůĞƐƟŵĂƚĞŽĨƚŚĞ
costs of dismantling
and removing the item
ĂŶĚƌĞƐƚŽƌĂƟŽŶŽĨƐŝƚĞ
on which it is located.
Self-constructed
tangible
Fixed assets
The cost of a self-con-
structed asset is
ĚĞƚĞƌŵŝŶĞĚƵƐŝŶŐƚŚĞ
same principles as for
an acquired asset. If
an enterprise makes
similar assets for sale
in the normal course
of business, the cost
of the asset is usually
the same as the cost of
ĐŽŶƐƚƌƵĐƟŶŐĂŶĂƐƐĞƚ
for sale.
/ŶƚĞƌŶĂůƉƌŽĮƚƐĞůŝŵ-
inated.
Cost of abnormal
amounts of wasted
material, labour,
or other resources
incurred in self-con-
ƐƚƌƵĐƟŶŐĂŶĂƐƐĞƚŝƐ
not included in the
cost of the asset.
ZĞĐŽŐŶŝƟŽŶŽĨďŽƌƌŽǁ-
ŝŶŐĐŽƐƚǁŝůůďĞĂƐƉĞƌ
Ind AS 23.
/ŶĚ^ϭϲ͗WƌŽƉĞƌƚLJ͕WůĂŶƚΘ
ƋƵŝƉŵĞŶƚ
Assets acquired in ex-
change of non-monetary
tangible Assets shall be
measured at fair value
unless:
;ĂͿƚŚĞĞdžĐŚĂŶŐĞƚƌĂŶƐ-
ĂĐƟŽŶůĂĐŬƐĐŽŵŵĞƌĐŝĂů
substance or (b) the
fair value of neither the
asset(s) received nor
ƚŚĞĂƐƐĞƚ;ƐͿŐŝǀĞŶƵƉŝƐ
reliably measurable.
Improvement
and repairs
ĞƉƌĞĐŝĂƟŽŶ
ĞƉƌĞĐŝĂƟŽŶŝƐĂƉƉůŝĞĚŽŶ
component basis separately
ĂŐĂŝŶƐƚĞĂĐŚŝƚĞŵŽĨĂƐƐĞƚ.
The methods of deprecia-
ƟŽŶĂƌĞĂƐƵŶĚĞƌ͗
(aͿdŚĞƐƚƌĂŝŐŚƚůŝŶĞŵĞƚŚŽĚ͗
(bͿdŚĞƌĞĚƵĐŝŶŐ;ĚŝŵŝŶŝƐŚ-
ŝŶŐͿďĂůĂŶĐĞŵĞƚŚŽĚ
(c) The method of pro-
ĚƵĐƟŽŶ
Subsequent Measurement
Enterprise needs to choose
ĐŽƐƚŵŽĚĞůŽƌƌĞǀĂůƵĂƟŽŶŵŽĚ-
ĞůĨŽƌƚŚĞĞŶƟƌĞĐůĂƐƐŽĨWW͘
(iͿCost model:
Cost less accumulated
ĞƉƌĞĐŝĂƟŽŶĂŶĚĂŶLJ
Accumulated impairment
losses
(ii)ZĞǀĂůƵĂƟŽŶŵŽĚĞů͗
ŶŝŶĐƌĞĂƐĞŝŶƚŚĞĐĂƌƌLJŝŶŐ
ĂŵŽƵŶƚŽĨĂŶĂƐƐĞƚĂƌŝƐŝŶŐŽŶ
ƌĞǀĂůƵĂƟŽŶƐŚŽƵůĚďĞĐƌĞĚŝƚĞĚ
directly to owners’ interests
ƵŶĚĞƌƚŚĞŚĞĂĚŝŶŐŽĨreval-
ƵĂƟŽŶƐƵƌƉůƵƐ. However, the
ŝŶĐƌĞĂƐĞƐŚŽƵůĚďĞƌĞĐŽŐŶŝƐĞĚ
ŝŶƚŚĞƐƚĂƚĞŵĞŶƚŽĨƉƌŽĮƚ
and loss to the extent that it
ƌĞǀĞƌƐĞƐĂƌĞǀĂůƵĂƟŽŶĚĞĐƌĞĂƐĞ
of the same asset previously
ƌĞĐŽŐŶŝƐĞĚŝŶƚŚĞƐƚĂƚĞŵĞŶƚŽĨ
ƉƌŽĮƚĂŶĚůŽƐƐ͘
Elements of costs not to be included are:
(aͿŽƐƚŽĨŽƉĞŶŝŶŐĂŶĞǁĨĂĐŝůŝƚLJ
(bͿĚŵŝŶŝƐƚƌĂƟŽŶĂŶĚŐĞŶĞƌĂůŽǀĞƌŚĞĂĚ
(cͿŽƐƚŽĨůĂƵŶĐŚŝŶŐĂŶĞǁƉƌŽĚƵĐƚŽƌƐĞƌǀŝĐĞ;ŝŶĐůƵĚŝŶŐĐŽƐƚƐŽĨ
ĂĚǀĞƌƟƐŝŶŐĂŶĚƉƌŽŵŽƟŽŶĂůĂĐƟǀŝƟĞƐͿ͖
(dͿdžƉĞŶƐĞƐŽŶŽƉĞŶŝŶŐĂŶĞǁďƵƐŝŶĞƐƐĨĂĐŝůŝƚLJŽƌĞdžƉĞŶƐĞƐƌĞůĂƚĞĚ
ƚŽĂŶŝŶĂƵŐƵƌĂůĨƵŶĐƟŽŶ
(eͿŽƐƚŽĨƌĞůŽĐĂƟŶŐʹƐŚŝŌŝŶŐĨĂĐƚŽƌLJĐŽŶƐĞƋƵĞŶƚƚŽƐƚĂƚƵƚŽƌLJŽƌĚĞƌ
(fͿ/ŶŝƟĂůůŽƐƐĞƐǁŚĞŶƚŚĞĂƐƐĞƚŽƉĞƌĂƚĞƐĂƚůŽǁĞƌĐĂƉĂĐŝƚLJ
(gͿŽƐƚƐŽĨŝŶĐŝĚĞŶƚĂůŽƉĞƌĂƟŽŶƐŶŽƚŶĞĐĞƐƐĂƌLJƚŽďƌŝŶŐƚŚĞĂƐƐĞƚƚŽ
ŝƚƐƌĞƋƵŝƌĞĚĐŽŶĚŝƟŽŶĂŶĚůŽĐĂƟŽŶ͘
Disclosure
(a) the measurement bases
(i.e.͕ĐŽƐƚŵŽĚĞůŽƌƌĞǀĂůƵĂƟŽŶ
ŵŽĚĞůͿƵƐĞĚĨŽƌĚĞƚĞƌŵŝŶŝŶŐƚŚĞ
ŐƌŽƐƐĐĂƌƌLJŝŶŐĂŵŽƵŶƚ͖
(bͿƚŚĞĚĞƉƌĞĐŝĂƟŽŶŵĞƚŚŽĚƐ
used;
(c) the useful lives or the depre-
ĐŝĂƟŽŶƌĂƚĞƐƵƐĞĚ͘/ŶĐĂƐĞƚŚĞ
ƵƐĞĨƵůůŝǀĞƐŽƌƚŚĞĚĞƉƌĞĐŝĂƟŽŶ
ƌĂƚĞƐƵƐĞĚĂƌĞĚŝīĞƌĞŶƚĨƌŽŵ
ƚŚŽƐĞƐƉĞĐŝĮĞĚŝŶƚŚĞƐƚĂƚƵƚĞ
ŐŽǀĞƌŶŝŶŐƚŚĞĞŶƚĞƌƉƌŝƐĞ͕ŝƚ
ƐŚŽƵůĚŵĂŬĞĂƐƉĞĐŝĮĐŵĞŶƟŽŶ
of that fact;
(dͿƚŚĞŐƌŽƐƐĐĂƌƌLJŝŶŐĂŵŽƵŶƚ
and the accumulated de-
ƉƌĞĐŝĂƟŽŶ;ĂŐŐƌĞŐĂƚĞĚǁŝƚŚ
accumulated impairment losses)
ĂƚƚŚĞďĞŐŝŶŶŝŶŐĂŶĚĞŶĚŽĨƚŚĞ
period; and
(eͿĂƌĞĐŽŶĐŝůŝĂƟŽŶŽĨƚŚĞĐĂƌƌLJ-
ŝŶŐĂŵŽƵŶƚĂƚƚŚĞďĞŐŝŶŶŝŶŐĂŶĚ
ĞŶĚŽĨƚŚĞƉĞƌŝŽĚƐŚŽǁŝŶŐ͗
(iͿĂĚĚŝƟŽŶƐ͖
(iiͿĂƐƐĞƚƐƌĞƟƌĞĚĨƌŽŵĂĐƟǀĞƵƐĞ
and held for disposal;
(iiiͿĂĐƋƵŝƐŝƟŽŶƐƚŚƌŽƵŐŚďƵƐŝ-
ŶĞƐƐĐŽŵďŝŶĂƟŽŶƐ͖
(iv) increases or decreases
ƌĞƐƵůƟŶŐĨƌŽŵƌĞǀĂůƵĂƟŽŶƐ
(vͿŝŵƉĂŝƌŵĞŶƚůŽƐƐĞƐƌĞĐŽŐŶŝƐĞĚ
ŝŶƚŚĞƐƚĂƚĞŵĞŶƚŽĨƉƌŽĮƚĂŶĚ
loss in accordance with Ind
AS 36;
(vi) impairment losses reversed
ŝŶƚŚĞƐƚĂƚĞŵĞŶƚŽĨƉƌŽĮƚĂŶĚ
loss in accordance with Ind
AS 36;
(viiͿĚĞƉƌĞĐŝĂƟŽŶ͖
and
(viiiͿŽƚŚĞƌĐŚĂŶŐĞƐ͘
246
9
C H A P T E R
SAMPLE CHAPTER

46. 247
$
%
)
.
)
4
)
/
.
3
Para 9.3
9.1 Objective
4
H
E
O
B
J
E
C
T
I
V
E
O
F
T
H
I
S
3
T
A
N
D
A
R
D
I
S
T
O
P
R
E
S
C
R
I
B
E
T
H
E
A
C
C
O
U
N
T
I
N
G
T
R
E
A
T
M
E
N
T
F
O
R
P
R
O
P
E
R
T
Y

47. P
L
A
N
T
A
N
D
E
Q
U
I
P
M
E
N
T
S
O
T
H
A
T
U
S
E
R
S
O
F
T
H
E
l
N
A
N
C
I
A
L
S
T
A
T
E
M
E
N
T
S
C
A
N
D
I
S
C
E
R
N
I
N
F
O
R
M
A
T
I
O
N
A
B
O
U
T
A
N
E
N
T
I
T
Y
S
I
N
V
E
S
T
M
E
N
T
I
N
I
T
S
P
R
O
P
E
R
T
Y

48. P
L
A
N
T
A
N
D
E
Q
U
I
P
M
E
N
T
A
N
D
T
H
E
C
H
A
N
G
E
S
I
N
S
U
C
H
I
N
V
E
S
T
M
E
N
T
9.2 Scope
4
H
E
3
T
A
N
D
A
R
D
S
H
A
L
L
B
E
A
P
P
L
I
E
D
I
N
A
C
C
O
U
N
T
I
N
G
F
O
R
P
R
O
P
E
R
T
Y

49. P
L
A
N
T
A
N
D
E
Q
U
I
P
M
E
N
T
E
X
C
E
P
T
W
H
E
N
A
N
O
T
H
E
R
3
T
A
N
D
A
R
D
R
E
Q
U
I
R
E
S
O
R
P
E
R
M
I
T
S
A
D
I
F
F
E
R
E
N
T
A
C
C
O
U
N
T
I
N
G
T
R
E
A
T
M
E
N
T
4
H
E
3
T
A
N
D
A
R
D
D
O
E
S
N
O
T
A
P
P
L
Y
T
O
a
P
R
O
P
E
R
T
Y

50. P
L
A
N
T
A
N
D
E
Q
U
I
P
M
E
N
T
C
L
A
S
S
I
l
E
D
A
S
H
E
L
D
F
O
R
S
A
L
E
I
N
A
C
C
O
R
D
A
N
C
E
W
I
T
H
Ind AS 105, Non-current assets held for sale and discontinued
operations
b
B
I
O
L
O
G
I
C
A
L
A
S
S
E
T
S
R
E
L
A
T
E
D
T
O
A
G
R
I
C
U
L
T
U
R
A
L
A
C
T
I
V
I
T
Y
O
T
H
E
R
T
H
A
N
B
E
A
R
E
R
P
L
A
N
T
S
(Ind AS 41 Agriculture)
4
H
I
S
3
T
A
N
D
A
R
D
A
P
P
L
I
E
S
T
O
B
E
A
R
E
R
P
L
A
N
T
S
B
U
T
I
T
D
O
E
S
N
O
T
A
P
P
L
Y
T
O
T
H
E
P
R
O
D
U
C
E
O
N
B
E
A
R
E
R
P
L
A
N
T
S
c
R
E
C
O
G
N
I
T
I
O
N
A
N
D
M
E
A
S
U
R
E
M
E
N
T
O
F
E
X
P
L
O
R
A
T
I
O
N
A
N
D
E
V
A
L
U
A
T
I
O
N
A
S
S
E
T
S
Ind AS 106 Exploration for and Evaluation of Mineral Resources)
d
M
I
N
E
R
A
L
R
I
G
H
T
S
A
N
D
M
I
N
E
R
A
L
R
E
S
E
R
V
E
S
S
U
C
H
A
S
O
I
L

51. N
A
T
U
R
A
L
G
A
S
A
N
D
S
I
M
I
L
A
R
N
O
N
R
E
G
E
N
E
R
A
T
I
V
E
R
E
S
O
U
R
C
E
S
(
O
W
E
V
E
R

52. T
H
I
S
3
T
A
N
D
A
R
D
A
P
P
L
I
E
S
T
O
P
R
O
P
E
R
T
Y

53. P
L
A
N
T
A
N
D
E
Q
U
I
P
M
E
N
T
U
S
E
D
T
O
D
E
V
E
L
O
P
O
R
M
A
I
N
T
A
I
N
T
H
E
A
S
S
E
T
S
D
E
S
C
R
I
B
E
D
I
N
B
D
!
N
E
N
T
I
T
Y
A
C
C
O
U
N
T
I
N
G
F
O
R
I
N
V
E
S
T
M
E
N
T
P
R
O
P
E
R
T
Y
I
N
A
C
C
O
R
D
A
N
C
E
W
I
T
H
)
N
D
!
3

54. Investment Property

55. S
H
A
L
L
U
S
E
T
H
E
C
O
S
T
M
O
D
E
L
I
N
T
H
I
S
S
T
A
N
D
A
R
D
F
O
R
O
W
N
E
D
I
N
V
E
S
T
M
E
N
T
P
R
O
P
E
R
T
Y
9.3 Definitions
!
bearer plant
I
S
A
L
I
V
I
N
G
P
L
A
N
T
T
H
A
T
a
I
S
U
S
E
D
I
N
T
H
E
P
R
O
D
U
C
T
I
O
N
O
R
S
U
P
P
L
Y
O
F
A
G
R
I
C
U
L
T
U
R
A
L
P
R
O
D
U
C
E
b
I
S
E
X
P
E
C
T
E
D
T
O
B
E
A
R
P
R
O
D
U
C
E
F
O
R
M
O
R
E
T
H
A
N
O
N
E
P
E
R
I
O
D
A
N
D
c
H
A
S
A
R
E
M
O
T
E
L
I
K
E
L
I
H
O
O
D
O
F
B
E
I
N
G
S
O
L
D
A
S
A
G
R
I
C
U
L
T
U
R
A
L
P
R
O
D
U
C
E

56. E
X
C
E
P
T
F
O
R
I
N
C
I
D
E
N
T
A
L
S
C
R
A
P
S
A
L
E
S
Carrying amount
I
S
T
H
E
A
M
O
U
N
T
A
T
W
H
I
C
H
A
N
A
S
S
E
T
I
S
R
E
C
O
G
N
I
S
E
D
A
F
T
E
R
D
E
D
U
C
T
I
N
G
A
N
Y
A
C
C
U
M
U
L
A
T
E
D
D
E
P
R
E
C
I
A
T
I
O
N
A
N
D
A
C
C
U
M
U
L
A
T
E
D
I
M
P
A
I
R
M
E
N
T
L
O
S
S
E
S

57. Cost
I
S
T
H
E
A
M
O
U
N
T
O
F
C
A
S
H
O
R
C
A
S
H
E
Q
U
I
V
A
L
E
N
T
S
P
A
I
D
O
R
T
H
E
F
A
I
R
V
A
L
U
E
O
F
T
H
E
O
T
H
E
R
C
O
N
S
I
D
E
R
A
T
I
O
N
G
I
V
E
N
T
O
A
C
Q
U
I
R
E
A
N
A
S
S
E
T
A
T
T
H
E
T
I
M
E
O
F
I
T
S
A
C
Q
U
I
S
I
T
I
O
N
O
R
C
O
N
S
T
R
U
C
T
I
O
N
O
R

58. W
H
E
R
E
A
P
P
L
I
C
A
B
L
E

59. T
H
E
A
M
O
U
N
T
A
T
T
R
I
B
U
T
E
D
T
O
T
H
A
T
A
S
S
E
T
W
H
E
N
I
N
I
T
I
A
L
L
Y
R
E
C
O
G
N
I
S
E
D
I
N
A
C
C
O
R
D
A
N
C
E
W
I
T
H
T
H
E
S
P
E
C
I
l
C
R
E
Q
U
I
R
E
M
E
N
T
S
O
F
O
T
H
E
R
)
N
D
!
3
S
E
G
)
N
D
!
3
Share-based Payment.
Depreciable amount
I
S
T
H
E
C
O
S
T
O
F
A
N
A
S
S
E
T

60. O
R
O
T
H
E
R
A
M
O
U
N
T
S
U
B
S
T
I
T
U
T
E
D
F
O
R
C
O
S
T

61. L
E
S
S
I
T
S
R
E
S
I
D
U
A
L
V
A
L
U
E
Depreciation
I
S
T
H
E
S
Y
S
T
E
M
A
T
I
C
A
L
L
O
C
A
T
I
O
N
O
F
T
H
E
D
E
P
R
E
C
I
A
B
L
E
A
M
O
U
N
T
O
F
A
N
A
S
S
E
T
O
V
E
R
I
T
S
U
S
E
F
U
L
L
I
F
E
Entity-specific value
I
S
T
H
E
P
R
E
S
E
N
T
V
A
L
U
E
O
F
T
H
E
C
A
S
H
m
O
W
S
A
N
E
N
T
I
T
Y
E
X
P
E
C
T
S
T
O
A
R
I
S
E
F
R
O
M
T
H
E
C
O
N
T
I
N
U
I
N
G
U
S
E
O
F
A
N
A
S
S
E
T
A
N
D
F
R
O
M
I
T
S
D
I
S
P
O
S
A
L
A
T
T
H
E
E
N
D
O
F
I
T
S
U
S
E
F
U
L
L
I
F
E
O
R
E
X
P
E
C
T
S
T
O
I
N
C
U
R
W
H
E
N
S
E
T
T
L
I
N
G
A
L
I
A
B
I
L
I
T
Y
Fair value
I
S
T
H
E
P
R
I
C
E
T
H
A
T
W
O
U
L
D
B
E
R
E
C
E
I
V
E
D
T
O
S
E
L
L
A
N
A
S
S
E
T
O
R
P
A
I
D
T
O
T
R
A
N
S
F
E
R
A
L
I
A
B
I
L
I
T
Y
I
N
A
N
O
R
D
E
R
L
Y
T
R
A
N
S
A
C
T
I
O
N
B
E
T
W
E
E
N
M
A
R
K
E
T
P
A
R
T
I
C
I
P
A
N
T
S
A
T
T
H
E
M
E
A
S
U
R
E
M
E
N
T
D
A
T
E
See
)
N
D
!
3

62. Fair Value Measurement
!
N
impairment loss
I
S
T
H
E
A
M
O
U
N
T
B
Y
W
H
I
C
H
T
H
E
C
A
R
R
Y
I
N
G
A
M
O
U
N
T
O
F
A
N
A
S
S
E
T
E
X
C
E
E
D
S
I
T
S
R
E
C
O
V
E
R
A
B
L
E
A
M
O
U
N
T
Property, plant and equipment
A
R
E
T
A
N
G
I
B
L
E
I
T
E
M
S
T
H
A
T
a
A
R
E
H
E
L
D
F
O
R
U
S
E
I
N
T
H
E
P
R
O
D
U
C
T
I
O
N
O
R
S
U
P
P
L
Y
O
F
G
O
O
D
S
O
R
S
E
R
V
I
C
E
S

63. F
O
R
R
E
N
T
A
L
T
O
O
T
H
E
R
S

64. O
R
F
O
R
A
D
M
I
N
I
S
T
R
A
T
I
V
E
P
U
R
P
O
S
E
S
A
N
D
b
A
R
E
E
X
P
E
C
T
E
D
T
O
B
E
U
S
E
D
D
U
R
I
N
G
M
O
R
E
T
H
A
N
O
N
E
P
E
R
I
O
D
Recoverable amount
I
S
T
H
E
higher
O
F
A
N
A
S
S
E
T
S
F
A
I
R
V
A
L
U
E
L
E
S
S
C
O
S
T
S
O
F
D
I
S
P
O
S
A
L
A
N
D
I
T
S
V
A
L
U
E
I
N
U
S
E
4
H
E
residual value of an asset
I
S
T
H
E
E
S
T
I
M
A
T
E
D
A
M
O
U
N
T
T
H
A
T
A
N
E
N
T
I
T
Y
W
O
U
L
D
C
U
R
R
E
N
T
L
Y
O
B
T
A
I
N
F
R
O
M
D
I
S
P
O
S
A
L
O
F
T
H
E
A
S
S
E
T

65. A
F
T
E
R
D
E
D
U
C
T
I
N
G
T
H
E
E
S
T
I
M
A
T
E
D
C
O
S
T
S
O
F
D
I
S
P
O
S
A
L

66. I
F
T
H
E
A
S
S
E
T
W
E
R
E
A
L
R
E
A
D
Y
O
F
T
H
E
A
G
E
A
N
D
I
N
T
H
E
C
O
N
D
I
T
I
O
N
E
X
P
E
C
T
E
D
A
T
T
H
E
E
N
D
O
F
I
T
S
U
S
E
F
U
L
L
I
F
E
Useful life is:
a
T
H
E
P
E
R
I
O
D
O
V
E
R
W
H
I
C
H
A
N
A
S
S
E
T
I
S
E
X
P
E
C
T
E
D
T
O
B
E
A
V
A
I
L
A
B
L
E
F
O
R
U
S
E
B
Y
A
N
E
N
T
I
T
Y
O
R
b
T
H
E
N
U
M
B
E
R
O
F
P
R
O
D
U
C
T
I
O
N
O
R
S
I
M
I
L
A
R
U
N
I
T
S
E
X
P
E
C
T
E
D
T
O
B
E
O
B
T
A
I
N
E
D
F
R
O
M
T
H
E
A
S
S
E
T
B
Y
A
N
E
N
T
I
T
Y
9.4 Recognition
4
H
E
C
O
S
T
O
F
A
N
I
T
E
M
O
F
P
R
O
P
E
R
T
Y

67. P
L
A
N
T
A
N
D
E
Q
U
I
P
M
E
N
T
S
H
A
L
L
B
E
R
E
C
O
G
N
I
S
E
D
A
S
A
N
A
S
S
E
T
I
F

68. A
N
D
O
N
L
Y
I
F
a
I
T
I
S
P
R
O
B
A
B
L
E
T
H
A
T
F
U
T
U
R
E
E
C
O
N
O
M
I
C
B
E
N
E
l
T
S
A
S
S
O
C
I
A
T
E
D
W
I
T
H
T
H
E
I
T
E
M
W
I
L
L
m
O
W
T
O
T
H
E
E
N
T
I
T
Y
A
N
D
Para 9.4
)
.
$
!
3
0
2
/
0
%
2
4
9

69. 0
,
!
.
4
%
1
5
)
0
-
%
.
4
248

70. b
T
H
E
C
O
S
T
O
F
T
H
E
I
T
E
M
C
A
N
B
E
M
E
A
S
U
R
E
D
R
E
L
I
A
B
L
Y
0
A
R
A
)
T
E
M
S
S
U
C
H
A
S
S
P
A
R
E
P
A
R
T
S

71. S
T
A
N
D
B
Y
E
Q
U
I
P
M
E
N
T
A
N
D
S
E
R
V
I
C
I
N
G
E
Q
U
I
P
-
M
E
N
T
A
R
E
R
E
C
O
G
N
I
S
E
D
I
N
A
C
C
O
R
D
A
N
C
E
W
I
T
H
T
H
I
S
)
N
D
!
3
W
H
E
N
T
H
E
Y
M
E
E
T
T
H
E
D
E
F
I
N
I
T
I
O
N
O
F
P
R
O
P
E
R
T
Y

72. P
L
A
N
T
A
N
D
E
Q
U
I
P
M
E
N
T
/
T
H
E
R
W
I
S
E

73. S
U
C
H
I
T
E
M
S
A
R
E
C
L
A
S
S
I
F
I
E
D
A
S
I
N
V
E
N
T
O
R
Y
!
N
E
N
T
I
T
Y
E
V
A
L
U
A
T
E
S
U
N
D
E
R
T
H
I
S
R
E
C
O
G
N
I
T
I
O
N
P
R
I
N
C
I
P
L
E
A
L
L
I
T
S
P
R
O
P
E
R
T
Y

74. P
L
A
N
T
A
N
D
E
Q
U
I
P
M
E
N
T
C
O
S
T
S
A
T
T
H
E
T
I
M
E
T
H
E
Y
A
R
E
I
N
C
U
R
R
E
D
4
H
E
S
E
C
O
S
T
S
I
N
C
L
U
D
E
C
O
S
T
S
I
N
C
U
R
R
E
D
I
N
I
T
I
A
L
L
Y
T
O
A
C
Q
U
I
R
E
O
R
C
O
N
S
T
R
U
C
T
A
N
I
T
E
M
O
F
P
R
O
P
E
R
T
Y

75. P
L
A
N
T
A
N
D
E
Q
U
I
P
M
E
N
T
A
N
D
C
O
S
T
S
I
N
C
U
R
R
E
D
S
U
B
S
E
Q
U
E
N
T
L
Y
T
O
A
D
D
T
O

76. R
E
P
L
A
C
E
P
A
R
T
O
F

77. O
R
S
E
R
V
I
C
E
I
T
Criteria for initial recognition of PPE
!
S
S
E
T
R
E
C
O
G
N
I
S
E
D
A
S
4
A
N
G
I
B
L
E
0
0
%
I
F
3
A
T
I
S
l
E
S
T
H
E
B
O
T
H
R
E
C
O
G
N
I
T
I
O
N
C
R
I
T
E
R
I
A
0
R
O
B
A
B
L
E
n
F
U
T
U
R
E
E
C
O
N
O
M
I
C
B
E
N
E
l
T
m
O
W
T
O
T
H
E
E
N
T
I
T
Y
#
O
S
T
6
A
L
U
E
M
E
A
S
U
R
E
D
R
E
L
I
A
B
L
Y
9.5 Recognition and measurement
0
R
O
P
E
R
T
Y

78. 0
L
A
N
T
A
N
D
E
Q
U
I
P
M
E
N
T
I
S
I
N
I
T
I
A
L
L
Y
R
E
C
O
G
N
I
Z
E
D
A
T
H
I
S
T
O
R
I
C
A
L
C
O
S
T
4
H
E
C
A
R
R
Y
I
N
G
A
M
O
U
N
T
M
A
Y
B
E
R
E
D
U
C
E
D
B
Y
G
O
V
E
R
N
M
E
N
T
G
R
A
N
T
S
I
N
A
C
C
O
R
D
A
N
C
E
W
I
T
H
)
N
D
!
3
9.6 Elements of measurement of initial costs
Purchase price
#
O
N
S
I
D
E
R
E
D
A
F
T
E
R
D
E
D
U
C
T
I
N
G
trade discounts
A
N
D
rebates
A
N
D
A
D
D
I
N
G
duties and non-refundable taxes
4
H
E
P
R
I
C
E
T
O
B
E
C
O
N
S
I
D
E
R
E
D
I
S
T
H
E
cash price
E
Q
U
I
V
A
L
E
N
T
A
T
T
H
E
R
E
C
O
G
N
I
T
I
O
N
D
A
T
E
)
F
T
H
E
A
S
S
E
T
I
S
A
C
Q
U
I
R
E
D
O
N
D
E
F
E
R
R
E
D
C
R
E
D
I
T
I
E
C
R
E
D
I
T
B
E
Y
O
N
D
T
H
E
N
O
R
M
A
L
C
R
E
D
I
T
P
E
R
I
O
D

79. T
H
E
N
T
H
E
D
I
F
F
E
R
E
N
C
E
B
E
T
W
E
E
N
T
H
E
C
A
S
H
P
R
I
C
E
A
N
D
T
H
E
T
O
T
A
L
P
A
Y
M
E
N
T
I
S
T
R
E
A
T
E
D
A
S
interest
A
N
D
R
E
C
O
G
N
I
S
E
D
O
V
E
R
T
H
E
C
R
E
D
I
T
P
E
R
I
O
D
U
N
L
E
S
S
S
U
C
H
I
N
T
E
R
E
S
T
I
S
C
A
P
I
T
A
L
I
S
E
D
I
N
A
C
C
O
R
D
A
N
C
E
W
I
T
H
)
N
D
!
3
0
A
R
A
249
%
,
%
-
%
.
4
3
/
-
%
!
3
5
2
%
-
%
.
4
/
)
.
)
4
)
!
,
#
/
3
4
3
Para 9.6

80. 4
H
E
C
O
S
T
O
F
A
S
S
E
T
S
I
N
V
O
L
V
E
D
I
N
T
H
E
E
X
C
H
A
N
G
E
I
S
D
E
T
E
R
M
I
N
E
D
A
T
F
A
I
R
V
A
L
U
E
O
F
A
S
S
E
T
R
E
C
E
I
V
E
D
O
R
T
H
E
A
S
S
E
T
G
I
V
E
N
U
P
U
N
L
E
S
S
a
T
H
E
T
R
A
N
S
A
C
T
I
O
N
L
A
C
K
S
C
O
M
M
E
R
C
I
A
L
S
U
B
S
T
A
N
C
E
O
R
b
T
H
E
F
A
I
R
V
A
L
U
E
O
F
N
E
I
T
H
E
R
O
F
T
H
E
T
W
O
A
S
S
E
T
S
I
S
R
E
L
I
A
B
L
Y
M
E
A
S
U
R
E
D
)
N
S
U
C
H
A
S
C
E
N
A
R
I
O
T
H
E
C
O
S
T
O
F
T
H
E
A
S
S
E
T
A
C
Q
U
I
R
E
D
I
S
M
E
A
S
U
R
E
D
A
T
T
H
E
C
A
R
R
Y
I
N
G
A
M
O
U
N
T
O
F
T
H
E
A
S
S
E
T
G
I
V
E
N
U
P
0
A
R
A
Costs directly
attributable to
bringing the asset to
its location and in
the condition so as
to make it available
for its intended use
a
#
O
S
T
S
O
F
E
M
P
L
O
Y
E
E
B
E
N
E
l
T
S
A
S
P
E
R
)
N
D
!
3
Employee
benefits

81. A
R
I
S
I
N
G
F
R
O
M
C
O
N
S
T
R
U
C
T
I
O
N
O
R
A
C
Q
U
I
S
I
T
I
O
N
O
F
P
R
O
P
E
R
T
Y

82. P
L
A
N
T
A
N
D
E
Q
U
I
P
M
E
N
T
b
#
O
S
T
S
O
F
P
R
E
P
A
R
I
N
G
T
H
E
S
I
T
E
c
)
N
I
T
I
A
L
D
E
L
I
V
E
R
Y
A
N
D
H
A
N
D
L
I
N
G
C
O
S
T
S
F
R
E
I
G
H
T
A
N
D
D
E
L
I
V
E
R
Y
C
H
A
R
G
E
d
)
N
S
T
A
L
L
A
T
I
O
N
A
N
D
A
S
S
E
M
B
L
Y
C
O
S
T
S
E
G
W
A
G
E
S
T
O
I
N
S
T
A
L
L
M
A
C
H
I
N
E
R
Y
e
4
E
S
T
I
N
G
C
O
S
T
S
N
E
T
O
F
R
E
V
E
N
U
E
G
E
N
E
R
A
T
E
D

83. S
U
C
H
A
S
S
A
L
E
P
R
O
C
E
E
D
S
O
F
M
A
T
E
R
I
A
L
P
R
O
D
U
C
E
D
D
U
R
I
N
G
A
T
E
S
T
R
U
N
f
0
R
O
F
E
S
S
I
O
N
A
L
F
E
E
S
A
R
C
H
I
T
E
C
T
S
F
E
E
S
Initialestimateofthe
costs of dismantling
and removing the
item and restoration
of site on which it is
located
4
H
E
O
B
L
I
G
A
T
I
O
N
F
O
R
W
H
I
C
H
T
H
E
E
N
T
I
T
Y
I
N
C
U
R
S
E
I
T
H
E
R
a
7
H
E
N
T
H
E
I
T
E
M
I
S
A
C
Q
U
I
R
E
D
O
R
b
!
S
A
C
O
N
S
E
Q
U
E
N
C
E
O
F
H
A
V
I
N
G
U
S
E
D
T
H
E
I
T
E
M
D
U
R
I
N
G
A
P
A
R
T
I
C
U
L
A
R
P
E
R
I
O
D
F
O
R
P
U
R
P
O
S
E
S
O
T
H
E
R
T
H
A
N
T
O
P
R
O
D
U
C
E
I
N
V
E
N
T
O
R
I
E
S
D
U
R
I
N
G
T
H
A
T
P
E
R
I
O
D
4
H
E
S
E
A
R
E
R
E
C
O
G
N
I
S
E
D
A
N
D
M
E
A
S
U
R
E
D
I
N
A
C
C
O
R
D
A
N
C
E
W
I
T
H
)
N
D
!
3

84. Provisions, Contingent Liabilities and Contingent
Assets
ILLUSTRATION 1
!
#
3
P
E
C
I
A
L
I
T
Y
'
A
S
E
S
P
L
C
S
E
T
U
P
A
B
O
I
L
E
R
U
N
I
T
N
E
A
R
I
T
S
M
A
N
U
F
A
C
T
U
R
I
N
G
S
H
E
D
4
H
E
P
R
I
C
E
P
A
I
D
F
O
R
T
H
E
E
Q
U
I
P
M
E
N
T
I
S
`
I
N
C
L
U
S
I
V
E
O
F
'
3
4
O
F
`
4
H
E
E
N
T
I
T
Y
G
E
T
S
A
C
R
E
D
I
T
O
F
'
3
4
W
H
I
L
E
C
A
L
C
U
L
A
T
I
N
G
T
H
E
T
A
X
P
A
Y
A
B
L
E
O
N
T
H
E
l
N
I
S
H
E
D
G
O
O
D
S
S
O
L
D
!
D
D
I
T
I
O
N
A
L
C
O
S
T
S
A
R
E
F
R
E
I
G
H
T
`

85. C
U
S
T
O
M
S
D
U
T
Y
`

86. I
N
S
T
A
L
L
A
T
I
O
N
E
X
P
E
N
S
E
S
`
4
H
E
E
S
T
I
M
A
T
E
O
F
D
I
S
M
A
N
T
L
I
N
G
A
N
D
R
E
M
O
V
I
N
G
T
H
E
I
T
E
M
W
O
U
L
D
B
E
`
!
F
T
E
R
T
H
E
E
Q
U
I
P
M
E
N
T
W
A
S
P
U
T
T
O
U
S
E
`
W
A
S
S
P
E
N
T
F
O
R
M
A
I
N
T
E
N
A
N
C
E
#
A
L
C
U
L
A
T
E
T
H
E
C
O
S
T
O
F
T
H
E
A
S
S
E
T
I
N
A
C
C
O
R
D
A
N
C
E
W
I
T
H
)
N
D
!
3
SOLUTION
Statement of calculation of cost of asset
Item `
0
U
R
C
H
A
S
E
P
R
I
C
E
N
E
T
O
F
'
3
4
O
F
`
R
E
I
G
H
T
#
U
S
T
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M
S
D
U
T
Y
)
N
S
T
A
L
L
A
T
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O
N
E
X
P
E
N
S
E
S
)
N
I
T
I
A
L
E
S
T
I
M
A
T
E
O
F
D
I
S
M
A
N
T
L
I
N
G
A
N
D
R
E
M
O
V
I
N
G
T
H
E
I
T
E
M
4
O
T
A
L
C
O
S
T
A
S
P
E
R
)
N
D
!
3
224000
Para 9.6
)
.
$
!
3
0
2
/
0
%
2
4
9

87. 0
,
!
.
4
%
1
5
)
0
-
%
.
4
250

88. -
A
I
N
T
E
N
A
N
C
E
C
H
A
R
G
E
S
O
F
`
W
A
S
I
N
C
U
R
R
E
D
P
O
S
T
I
N
S
T
A
L
L
A
T
I
O
N
O
F
T
H
E
E
Q
U
I
P
M
E
N
T
A
N
D
D
O
E
S
N
O
T
H
A
V
E
A
N
Y
R
E
V
E
N
U
E
G
E
N
E
R
A
T
I
N
G
C
A
P
A
C
I
T
Y
H
E
N
C
E
T
O
B
E
C
H
A
R
G
E
D
T
O
3
T
A
T
E
M
E
N
T
O
F
0
R
O
l
T
,
O
S
S
ILLUSTRATION 2
(
I
B
I
S
C
U
S
P
L
C
I
S
I
N
T
H
E
P
R
O
C
E
S
S
O
F
N
E
G
O
T
I
A
T
I
N
G
T
H
E
A
C
Q
U
I
S
I
T
I
O
N
O
F
S
P
E
C
I
A
L
I
Z
E
D
M
A
C
H
I
N
E
R
Y
F
O
R
T
H
E
P
E
R
F
U
M
E
R
Y
P
R
O
C
E
S
S
4
H
E
F
O
L
L
O
W
I
N
G
A
C
T
I
V
I
T
I
E
S
A
R
E
A
C
C
O
R
D
I
N
G
L
Y
C
A
R
R
I
E
D
O
U
T
!
S
P
E
C
I
A
L
S
I
T
E
H
A
S
T
O
B
E
P
R
E
P
A
R
E
D
F
O
R
T
H
E
M
A
C
H
I
N
E
R
Y
I
N
S
T
A
L
L
A
T
I
O
N
(
E
N
C
E
T
H
E
O
L
D
S
I
T
E
W
A
S
D
I
S
M
A
N
T
L
E
D
A
T
T
H
E
C
O
S
T
O
F
`

89. 3
C
R
A
P
R
E
C
O
V
E
R
E
D
F
R
O
M
T
H
I
S
P
R
O
C
E
S
S
W
A
S
S
O
L
D
F
O
R
`
#
O
S
T
O
F
C
O
N
S
T
R
U
C
T
I
O
N
O
F
T
H
E
S
P
E
C
I
A
L
S
I
T
E
I
S
`

90. .
E
G
O
T
I
A
T
I
O
N
S
W
E
R
E
S
U
C
C
E
S
S
F
U
L
A
N
D
I
T
W
A
S
D
E
C
I
D
E
D
T
H
A
T
T
H
E
O
L
D
M
A
C
H
I
N
E
R
Y
W
H
I
C
H
H
A
D
C
A
R
R
Y
I
N
G
C
O
S
T
O
F
`

91. B
U
T
W
A
S
N
O
W
V
A
L
U
E
D
A
T
`

92. W
I
L
L
B
E
E
X
C
H
A
N
G
E
D
F
O
R
N
E
W
S
P
E
C
I
A
L
I
Z
E
D
M
A
C
H
I
N
E
R
Y
V
A
L
U
E
D
A
T
`

93. 4
H
E
D
I
F
F
E
R
E
N
C
E
I
T
S
E
L
F
W
I
L
L
B
E
S
E
T
T
L
E
D
I
N
C
A
S
H
)
T
S
P
E
N
T
`

94. O
N
F
R
E
I
G
H
T
A
N
D
`

95. O
N
I
N
S
T
A
L
L
A
T
I
O
N
)
T
S
P
E
N
T
M
A
T
E
R
I
A
L
S
W
O
R
T
H
`

96. A
N
D
W
A
G
E
S
O
F
`

97. O
N
T
H
E
T
R
I
A
L
R
U
N
-
A
C
H
I
N
E
R
Y
W
A
S
l
N
A
L
L
Y
I
N
S
T
A
L
L
E
D
B
U
T
O
W
I
N
G
T
O
L
O
W
C
A
P
A
C
I
T
Y
U
T
I
L
I
Z
A
T
I
O
N

98. I
T
I
N
C
U
R
R
E
D
L
O
S
S
O
F
`

99. (
I
B
I
S
C
U
S
I
N
C
U
R
R
E
D
C
O
S
T
S
O
F
`

100. F
O
R
L
A
U
N
C
H
I
N
G
T
H
E
P
R
O
D
U
C
T
Required:
'
I
V
E
Y
O
U
R
O
P
I
N
I
O
N
O
N
H
O
W
T
O
A
C
C
O
U
N
T
F
O
R
A
B
O
V
E
M
E
N
T
I
O
N
E
D
T
R
A
N
S
A
C
T
I
O
N
S
A
S
P
E
R
)
N
D
!
3
A
N
D
T
H
E
l
N
A
L
C
O
S
T
O
F
T
H
E
N
E
W
A
S
S
E
T
SOLUTION:
#
O
S
T
T
O
B
E
C
A
P
I
T
A
L
I
Z
E
D
O
F
N
E
W
S
P
E
C
I
A
L
I
Z
E
D
M
A
C
H
I
N
E
R
Y
`
#
O
S
T
O
F
C
O
N
S
T
R
U
C
T
I
O
N
O
F
N
E
W
S
I
T
E

101. #
O
S
T
O
F
N
E
W
M
A
C
H
I
N
E
R
Y

102. #
O
S
T
O
F
I
N
S
T
A
L
L
A
T
I
O
N

103. R
E
I
G
H
T

104. 4
R
I
A
L
R
U
N
C
O
S
T

105. Total cost of Machinery 271,200
Note:
i
4
H
E
C
O
S
T
O
F
S
P
E
C
I
A
L
S
I
T
E
`

106. W
O
U
L
D
H
A
V
E
B
E
E
N
A
D
D
E
D
F
O
R
C
A
P
I
T
A
L
I
S
A
T
I
O
N
O
F
T
H
E
O
L
D
M
A
C
H
I
N
E
(
E
N
C
E

107. N
O
T
A
D
D
E
D
ii
4
H
E
.
E
W
-
A
C
H
I
N
E
R
Y
I
S
V
A
L
U
E
D
A
T
T
H
E
F
A
I
R
V
A
L
U
E
G
I
V
E
N
!
C
C
O
R
D
I
N
G
L
Y
E
N
T
R
Y
O
F
A
C
Q
U
I
S
I
T
I
O
N
O
F
N
E
W
M
A
C
H
I
N
E
R
Y
W
I
L
L
B
E
$
R
.
E
W
-
A
C
H
I
N
E
R
Y
`

108. $
R
,
O
S
S
O
N
O
L
D
-
A
C
H
I
N
E
R
Y
`

109. `

110. `

111. 251
%
,
%
-
%
.
4
3
/
-
%
!
3
5
2
%
-
%
.
4
/
)
.
)
4
)
!
,
#
/
3
4
3
Para 9.6

112. #
R
/
L
D
-
A
C
H
I
N
E
R
Y
`

113. #
R
#
A
S
H
`

114. )
T
I
S
A
C
O
M
B
I
N
E
D
E
N
T
R
Y
A
N
D
T
H
E
V
A
L
U
A
T
I
O
N
O
F
N
E
W
M
A
C
H
I
N
E
R
Y
I
S
A
L
R
E
A
D
Y
G
I
V
E
N
I
N
T
H
E
Q
U
E
S
T
I
O
N
I
E
`

115. W
H
I
C
H
W
I
L
L
B
E
S
E
T
T
L
E
D
B
Y
E
X
C
H
A
N
G
E
O
F
O
L
D
M
A
C
H
I
N
E
R
Y
F
O
R
`

116. A
N
D
B
A
L
A
N
C
E
I
N
C
A
S
H
`

117. iii
#
O
S
T
O
F
L
A
U
N
C
H
I
N
G
A
N
D
T
H
E
I
N
I
T
I
A
L
L
O
S
S
A
R
E
N
O
T
T
O
B
E
R
E
C
O
G
N
I
Z
E
D
A
S
C
O
S
T
O
F
T
H
E
M
A
C
H
I
N
E
R
Y
iv
4
R
I
A
L
R
U
N
C
O
S
T
S
A
R
E
I
N
C
L
U
D
E
D
I
N
T
H
E
C
O
S
T
O
F
T
H
E
M
A
C
H
I
N
E
R
Y
A
S
I
T
I
S
I
N
C
U
R
R
E
D
T
O
E
N
S
U
R
E
T
H
A
T
T
H
E
M
A
C
H
I
N
E
I
S
I
N
W
O
R
K
I
N
G
C
O
N
D
I
T
I
O
N
9.7 Elements of costs not to be included as per Ind AS 16
(examples)
a
#
O
S
T
O
F
O
P
E
N
I
N
G
A
N
E
W
F
A
C
I
L
I
T
Y
b
!
D
M
I
N
I
S
T
R
A
T
I
O
N
A
N
D
G
E
N
E
R
A
L
O
V
E
R
H
E
A
D
c
#
O
S
T
O
F
L
A
U
N
C
H
I
N
G
A
N
E
W
P
R
O
D
U
C
T
O
R
S
E
R
V
I
C
E
I
N
C
L
U
D
I
N
G
C
O
S
T
S
O
F
A
D
V
E
R
T
I
S
I
N
G
A
N
D
P
R
O
M
O
T
I
O
N
A
L
A
C
T
I
V
I
T
I
E
S
d
%
X
P
E
N
S
E
S
O
N
O
P
E
N
I
N
G
A
N
E
W
B
U
S
I
N
E
S
S
F
A
C
I
L
I
T
Y
O
R
E
X
P
E
N
S
E
S
R
E
L
A
T
E
D
T
O
A
N
I
N
A
U
G
U
R
A
L
F
U
N
C
T
I
O
N
e
#
O
S
T
O
F
R
E
L
O
C
A
T
I
N
G
S
H
I
F
T
I
N
G
F
A
C
T
O
R
Y
C
O
N
S
E
Q
U
E
N
T
T
O
S
T
A
T
U
T
O
R
Y
O
R
D
E
R
f
)
N
I
T
I
A
L
L
O
S
S
E
S
W
H
E
N
T
H
E
A
S
S
E
T
O
P
E
R
A
T
E
S
A
T
L
O
W
E
R
C
A
P
A
C
I
T
Y
g
#
O
S
T
S
O
F
I
N
C
I
D
E
N
T
A
L
O
P
E
R
A
T
I
O
N
S
N
O
T
N
E
C
E
S
S
A
R
Y
T
O
B
R
I
N
G
T
H
E
A
S
S
E
T
T
O
I
T
S
R
E
Q
U
I
R
E
D
C
O
N
D
I
T
I
O
N
A
N
D
L
O
C
A
T
I
O
N
ILLUSTRATION 3
4
H
E
A
C
C
O
U
N
T
A
N
T
O
F
2
O
S
E
#
O
I
N
F
O
R
M
S
T
H
E
B
O
A
R
D
T
H
A
T
P
R
O
l
T
S
O
F
T
H
E
C
O
M
P
A
N
Y
F
O
R
8
A
R
E
M
U
C
H
L
O
W
E
R
T
H
A
N
E
X
P
E
C
T
E
D
B
E
C
A
U
S
E
R
E
P
A
I
R
S
A
N
D
M
A
I
N
T
E
N
A
N
C
E
E
X
P
E
N
S
E
S
W
E
R
E
H
E
A
V
Y
!
N
A
N
A
L
Y
S
I
S
O
F
T
H
E
R
E
P
A
I
R
S
A
N
D
M
A
I
N
T
E
N
A
N
C
E
A
C
C
O
U
N
T
S
H
O
W
S
T
H
A
T
I
T
I
N
C
L
U
D
E
D
5
P
G
R
A
D
E
O
F
M
A
C
H
I
N
E
R
Y

118. I
N
C
R
E
A
S
I
N
G
I
T
S
P
R
O
D
U
C
T
I
O
N
C
A
P
A
C
I
T
Y
B
Y
T
O
`

119. `

120. F
O
R
T
H
E
R
E
P
L
A
C
E
M
E
N
T
O
F
M
A
J
O
R
W
O
R
N
O
U
T
C
O
M
P
O
N
E
N
T
S
I
N
A
N
O
L
D
P
I
E
C
E
O
F
M
A
C
H
I
N
E
R
Y
9
O
U
R
E
C
E
I
V
E
A
D
D
I
T
I
O
N
A
L
I
N
F
O
R
M
A
T
I
O
N
T
H
A
T
T
H
E
C
A
R
R
Y
I
N
G
V
A
L
U
E
O
F
T
H
E
O
L
D
P
A
R
T
S
W
A
S
`

121. )
T
W
A
S
S
O
L
D
A
S
S
C
R
A
P
A
N
D
P
R
O
C
E
E
D
S
O
F
`

122. W
E
R
E
C
R
E
D
I
T
E
D
T
O
T
H
E
S
A
L
E
S
A
C
C
O
U
N
T
Required
!
D
V
I
S
E
T
H
E
A
C
C
O
U
N
T
A
N
T
A
S
T
O
W
H
E
T
H
E
R
T
H
E
S
E
E
X
P
E
N
S
E
S
A
R
E
S
H
O
W
N
C
O
R
R
E
C
T
L
Y
SOLUTION
4
H
E
C
O
S
T
O
F
U
P
G
R
A
D
I
N
G
M
A
C
H
I
N
E
S
I
S
C
A
P
I
T
A
L
E
X
P
E
N
D
I
T
U
R
E
A
S
I
T
I
M
P
R
O
V
E
S
T
H
E
I
R
E
A
R
N
I
N
G
C
A
P
A
C
I
T
Y
)
T
S
H
O
U
L
D
B
E
D
E
B
I
T
E
D
T
O
T
H
E
M
A
C
H
I
N
E
R
Y
A
C
C
O
U
N
T
!
S
S
U
M
I
N
G
Para 9.7
)
.
$
!
3
0
2
/
0
%
2
4
9

123. 0
,
!
.
4
%
1
5
)
0
-
%
.
4
252

124. T
H
A
T
T
H
E
R
E
I
S
N
O
R
E
P
L
A
C
E
M
E
N
T
O
F
A
N
Y
P
A
R
T
S

125. N
O
D
E
R
E
C
O
G
N
I
T
I
O
N
I
S
R
E
Q
U
I
R
E
D
4
H
E
E
N
T
R
Y
F
O
R
C
O
R
R
E
C
T
I
O
N
I
S
$
R
-
A
C
H
I
N
E
R
Y
A
C
C
O
U
N
T
`

126. #
R
2
E
P
A
I
R
S
A
N
D
M
A
I
N
T
E
N
A
N
C
E
`

127. E
I
N
G
T
H
E
C
O
S
T
O
F
U
P
G
R
A
D
I
N
G
T
H
E
M
A
C
H
I
N
E
S
$
E
P
R
E
C
I
A
T
I
O
N
W
I
L
L
B
E
C
H
A
R
G
E
D
O
N
`

128. 4
H
E
C
O
S
T
O
F
T
H
E
N
E
W
P
A
R
T
F
O
R
`

129. W
I
L
L
B
E
C
A
P
I
T
A
L
I
Z
E
D

130. A
N
D
D
E
P
R
E
C
I
A
T
I
O
N
C
H
A
R
G
E
D
T
H
E
R
E
O
N

131. A
L
O
N
G
W
I
T
H
T
H
E
O
T
H
E
R
A
S
S
E
T
S
4
H
E
E
N
T
R
Y
F
O
R
R
E
C
T
I
l
C
A
T
I
O
N
I
S
$
R
-
A
C
H
I
N
E
R
Y
A
C
C
O
U
N
T
`

132. #
R
2
E
P
A
I
R
S
A
N
D
M
A
I
N
T
E
N
A
N
C
E
`

133. E
I
N
G
T
H
E
C
O
S
T
O
F
N
E
W
P
L
A
N
T
W
R
O
N
G
L
Y
D
E
B
I
T
E
D
T
O
R
E
P
A
I
R
S
A
N
D
M
A
I
N
T
E
N
A
N
C
E

134. N
O
W
T
R
A
N
S
F
E
R
R
E
D
T
O
M
A
C
H
I
N
E
R
Y
A
C
C
O
U
N
T
9.8 Self Constructed asset and Bearer Plants
4
H
E
C
O
S
T
O
F
A
S
E
L
F
C
O
N
S
T
R
U
C
T
E
D
A
S
S
E
T
I
S
D
E
T
E
R
M
I
N
E
D
U
S
I
N
G
T
H
E
S
A
M
E
P
R
I
N
C
I
P
L
E
S
A
S
F
O
R
A
N
A
C
Q
U
I
R
E
D
A
S
S
E
T
)
F
A
N
E
N
T
I
T
Y
M
A
K
E
S
S
I
M
I
L
A
R
A
S
S
E
T
S
F
O
R
S
A
L
E
I
N
T
H
E
N
O
R
M
A
L
C
O
U
R
S
E
O
F
B
U
S
I
N
E
S
S

135. T
H
E
C
O
S
T
O
F
T
H
E
A
S
S
E
T
I
S
U
S
U
A
L
L
Y
T
H
E
S
A
M
E
A
S
T
H
E
C
O
S
T
O
F
C
O
N
S
T
R
U
C
T
I
N
G
A
N
A
S
S
E
T
F
O
R
S
A
L
E
S
E
E
)
N
D
!
3
4
H
E
R
E
F
O
R
E

136. A
N
Y
I
N
T
E
R
N
A
L
P
R
O
F
I
T
S
A
R
E
E
L
I
M
I
N
A
T
E
D
I
N
A
R
R
I
V
I
N
G
A
T
S
U
C
H
C
O
S
T
S
3
I
M
I
L
A
R
L
Y

137. T
H
E
C
O
S
T
O
F
A
B
N
O
R
M
A
L
A
M
O
U
N
T
S
O
F
W
A
S
T
E
D
M
A
T
E
R
I
A
L

138. L
A
B
O
U
R

139. O
R
O
T
H
E
R
R
E
S
O
U
R
C
E
S
I
N
C
U
R
R
E
D
I
N
S
E
L
F
C
O
N
S
T
R
U
C
T
I
N
G
A
N
A
S
S
E
T
I
S
N
O
T
I
N
C
L
U
D
E
D
I
N
T
H
E
C
O
S
T
O
F
T
H
E
A
S
S
E
T
)
N
D
!
3

140. O
R
R
O
W
I
N
G
#
O
S
T
S

141. E
S
T
A
B
L
I
S
H
E
S
C
R
I
T
E
R
I
A
F
O
R
T
H
E
R
E
C
O
G
N
I
T
I
O
N
O
F
I
N
T
E
R
E
S
T
A
S
A
C
O
M
P
O
N
E
N
T
O
F
T
H
E
C
A
R
R
Y
I
N
G
A
M
O
U
N
T
O
F
A
S
E
L
F
C
O
N
S
T
R
U
C
T
E
D
I
T
E
M
O
F
P
R
O
P
E
R
T
Y

142. P
L
A
N
T
A
N
D
E
Q
U
I
P
M
E
N
T
!
C
C
O
R
D
I
N
G
T
O
0
A
R
A
!

143. E
A
R
E
R
P
L
A
N
T
S
A
R
E
A
C
C
O
U
N
T
E
D
F
O
R
I
N
T
H
E
S
A
M
E
W
A
Y
A
S
S
E
L
F
C
O
N
S
T
R
U
C
T
E
D
I
T
E
M
S
O
F
P
R
O
P
E
R
T
Y

144. P
L
A
N
T
A
N
D
E
Q
U
I
P
M
E
N
T
B
E
F
O
R
E
T
H
E
Y
A
R
E
I
N
T
H
E
L
O
C
A
T
I
O
N
A
N
D
C
O
N
D
I
T
I
O
N
N
E
C
E
S
S
A
R
Y
T
O
B
E
C
A
P
A
B
L
E
O
F
O
P
E
R
A
T
I
N
G
I
N
T
H
E
M
A
N
N
E
R
I
N
T
E
N
D
E
D
B
Y
M
A
N
A
G
E
M
E
N
T
#
O
N
S
E
Q
U
E
N
T
L
Y

145. R
E
F
E
R
E
N
C
E
S
T
O
@
C
O
N
S
T
R
U
C
T
I
O
N
I
N
T
H
I
S
3
T
A
N
D
A
R
D
S
H
O
U
L
D
B
E
R
E
A
D
A
S
C
O
V
E
R
I
N
G
A
C
T
I
V
I
T
I
E
S
T
H
A
T
A
R
E
N
E
C
E
S
S
A
R
Y
T
O
C
U
L
T
I
V
A
T
E
T
H
E
B
E
A
R
E
R
P
L
A
N
T
S
B
E
F
O
R
E
T
H
E
Y
A
R
E
I
N
T
H
E
L
O
C
A
T
I
O
N
A
N
D
C
O
N
D
I
T
I
O
N
N
E
C
E
S
S
A
R
Y
T
O
B
E
C
A
P
A
B
L
E
O
F
O
P
E
R
A
T
I
N
G
I
N
T
H
E
M
A
N
N
E
R
I
N
T
E
N
D
E
D
B
Y
M
A
N
A
G
E
M
E
N
T
9.9 Subsequent measurement
4
H
E
T
R
E
A
T
M
E
N
T
O
F
S
U
B
S
E
Q
U
E
N
T
E
X
P
E
N
D
I
T
U
R
E
W
O
U
L
D
B
E
A
S
U
N
D
E
R
Subsequent costs -
capital and revenue
expenditure
a
#
O
S
T
O
F
day-to-day servicing of an asset
I
S
T
R
E
A
T
E
D
A
S
R
E
V
E
N
U
E
E
X
P
E
N
D
I
T
U
R
E
A
N
D
C
H
A
R
G
E
D
T
O
0
,
A
N
D
N
O
T
I
N
C
L
U
D
E
D
I
N
C
A
R
R
Y
I
N
G
A
M
O
U
N
T
O
F
T
H
E
A
S
S
E
T
253
3
5
3
%
1
5
%
.
4
-
%
!
3
5
2
%
-
%
.
4
Para 9.9

146. b
#
O
S
T
O
F
replacements
A
T
R
E
G
U
L
A
R
I
N
T
E
R
V
A
L
S
A
T
L
E
S
S
F
R
E
Q
U
E
N
T
I
N
T
E
R
V
A
L
S
A
T
O
C
C
A
S
I
O
N
A
L
I
N
T
E
R
V
A
L
S
I
E
N
O
N
R
E
C
U
R
R
I
N
G
R
E
P
L
A
C
E
-
M
E
N
T
S
4
H
E
S
E
A
R
E
A
D
D
E
D
T
O
C
A
R
R
Y
I
N
G
V
A
L
U
E
O
F
A
S
S
E
T
I
F
R
E
C
O
G
N
I
T
I
O
N
C
R
E
T
E
R
I
A
A
R
E
M
E
T
/
N
C
E
T
H
E
N
E
W
P
A
R
T
S
A
R
E
R
E
C
O
G
N
I
S
E
D

147. T
H
E
O
L
D
P
A
R
T
S
A
R
E
R
E
P
L
A
C
E
D
A
N
D
D
E
R
E
C
O
G
N
I
S
E
D
A
N
D
R
E
M
O
V
E
D
F
R
O
M
A
L
A
N
C
E
3
H
E
E
T
#
E
R
T
A
I
N
P
L
A
N
T
A
N
D
E
Q
U
I
P
M
E
N
T
S
E
G
A
I
R
C
R
A
F
T

148. E
N
G
I
N
E
S

149. T
U
R
B
I
N
E
S
E
T
C
A
R
E
R
E
Q
U
I
R
E
D
T
O
C
A
R
R
Y
O
U
T
M
A
J
O
R
I
N
S
P
E
C
T
I
O
N
A
N
D
O
V
E
R
H
A
U
L
I
N
G
E
X
P
E
N
S
E
S
O
N
A
P
E
R
I
O
D
I
C
B
A
S
I
S
4
H
E
A
B
O
V
E
P
R
I
N
C
I
P
L
E
W
O
U
L
D
A
P
P
L
Y
T
O
T
H
E
S
E
C
A
S
E
S
A
S
W
E
L
L
ILLUSTRATION 4
3
K
Y
L
A
R
K
4
U
R
B
I
N
E
S
#
O
A
T
U
R
B
I
N
E
M
A
N
U
F
A
C
T
U
R
I
N
G
C
O
M
P
A
N
Y

150. A
C
Q
U
I
R
E
D
A
L
A
R
G
E
T
U
R
B
I
N
E
M
A
N
U
F
A
C
T
U
R
I
N
G
E
Q
U
I
P
M
E
N
T
F
O
R
`
M
4
H
E
E
Q
U
I
P
M
E
N
T
I
S
E
X
P
E
C
T
E
D
T
O
H
A
V
E
A
L
I
F
E
O
F
Y
E
A
R
S
4
H
E
C
O
M
P
A
N
Y
I
S
R
E
Q
U
I
R
E
D
T
O
G
E
T
T
H
E
S
E
L
A
R
G
E
E
Q
U
I
P
M
E
N
T
S
I
N
S
P
E
C
T
E
D
E
V
E
R
Y
T
H
R
E
E
Y
E
A
R
S
T
O
A
S
C
E
R
T
A
I
N
W
H
E
T
H
E
R
T
H
E
Y
A
R
E
I
N
P
R
O
P
E
R
W
O
R
K
I
N
G
C
O
N
D
I
T
I
O
N
7
I
T
H
O
U
T
T
H
E
I
N
S
P
E
C
T
I
O
N

151. W
H
I
C
H
R
E
Q
U
I
R
E
S
A
H
I
G
H
D
E
G
R
E
E
O
F
P
R
E
C
I
S
I
O
N

152. T
H
E
C
O
M
P
A
N
Y
C
A
N
N
O
T
O
P
E
R
A
T
E
T
H
E
E
Q
U
I
P
M
E
N
T
4
H
E
C
O
S
T
A
T
T
R
I
B
U
T
A
B
L
E
T
O
I
N
S
P
E
C
T
I
O
N
I
S
`
3
K
Y
L
A
R
K
A
C
Q
U
I
R
E
D
T
H
E
E
Q
U
I
P
M
E
N
T
O
N
P
R
E
V
I
O
U
S
I
N
S
P
E
C
T
I
O
N

153. W
H
I
C
H
W
A
S
C
A
R
R
I
E
D
O
U
T
O
N
!
P
R
I
L
!
S
A
T
S
T
!
P
R
I
L

154. 3
K
Y
L
A
R
K
I
N
C
U
R
R
E
D
`
A
S
T
H
E
C
O
S
T
O
F
N
E
W
I
N
S
P
E
C
T
I
O
N
3
H
O
W
T
H
E
R
E
C
O
G
N
I
T
I
O
N
O
F
C
O
S
T
S
SOLUTION
3
K
Y
L
A
R
K
4
U
R
B
I
N
E
S
#
O
W
I
L
L
R
E
C
O
G
N
I
S
E
T
H
E
M
A
J
O
R
E
Q
U
I
P
M
E
N
T
C
O
S
T
A
T
`
M
A
N
D
D
E
P
R
E
C
I
A
T
E
I
T
O
V
E
R
Y
E
A
R
S
)
T
W
I
L
L
A
L
S
O
R
E
C
O
G
N
I
S
E
T
H
E
I
N
S
P
E
C
T
I
O
N
C
O
S
T
O
F
`
M
A
N
D
D
E
P
R
E
C
I
A
T
E
I
T
O
V
E
R
Y
E
A
R
S
Statement of calculation of depreciation: April 2007 to March 2010
Depreciation charge `
%
Q
U
I
P
M
E
N
T
T
O
B
E
D
E
P
R
E
C
I
A
T
E
D
O
V
E
R
Y
E
A
R
S
`
M
)
N
S
P
E
C
T
I
O
N
C
O
S
T
T
O
B
E
D
E
P
R
E
C
I
A
T
E
D
O
V
E
R
Y
E
A
R
S
`
4
O
T
A
L
D
E
P
R
E
C
I
A
T
I
O
N
T
O
B
E
R
E
C
O
G
N
I
S
E
D
E
A
C
H
Y
E
A
R
Statement of calculation of depreciation: April 2010 to March 2013
Depreciation charge `
%
Q
U
I
P
M
E
N
T
T
O
B
E
D
E
P
R
E
C
I
A
T
E
D
O
V
E
R
Y
E
A
R
S
`
M
)
N
S
P
E
C
T
I
O
N
C
O
S
T
T
O
B
E
D
E
P
R
E
C
I
A
T
E
D
O
V
E
R
Y
E
A
R
S
`
4
O
T
A
L
D
E
P
R
E
C
I
A
T
I
O
N
T
O
B
E
R
E
C
O
G
N
I
S
E
D
E
A
C
H
Y
E
A
R
Para 9.9
)
.
$
!
3
0
2
/
0
%
2
4
9

155. 0
,
!
.
4
%
1
5
)
0
-
%
.
4
254

156. (
E
N
C
E
T
H
E
C
O
M
P
A
N
Y
S
H
O
U
L
D
R
E
C
O
G
N
I
S
E
`
A
N
D
D
E
R
E
C
O
G
N
I
S
E
T
H
E
E
A
R
L
I
E
R
C
O
S
T
O
F
`
(
E
N
C
E
W
I
T
H
R
E
S
P
E
C
T
T
O
S
U
B
S
E
Q
U
E
N
T
M
E
A
S
U
R
E
M
E
N
T

157. W
E
H
A
V
E
T
W
O
M
O
D
E
L
S
V
I
Z

158. T
H
E
C
O
S
T
M
O
D
E
L
A
N
D
R
E
V
A
L
U
A
T
I
O
N
M
O
D
E
L
A
S
E
X
P
L
A
I
N
E
D
B
E
L
O
W
a
#
O
S
T
M
O
D
E
L
!
F
T
E
R
R
E
C
O
G
N
I
T
I
O
N
A
S
A
N
A
S
S
E
T

159. A
N
I
T
E
M
O
F
P
R
O
P
E
R
T
Y

160. P
L
A
N
T
A
N
D
E
Q
U
I
P
M
E
N
T
S
H
A
L
L
B
E
C
A
R
R
I
E
D
A
T
I
T
S
C
O
S
T
L
E
S
S
A
N
Y
A
C
C
U
M
U
L
A
T
E
D
D
E
-
P
R
E
C
I
A
T
I
O
N
A
N
D
A
N
Y
A
C
C
U
M
U
L
A
T
E
D
I
M
P
A
I
R
M
E
N
T
L
O
S
S
E
S
0
A
R
A
b
2
E
V
A
L
U
A
T
I
O
N
M
O
D
E
L
-
!
F
T
E
R
R
E
C
O
G
N
I
T
I
O
N
A
S
A
N
A
S
S
E
T

161. A
N
I
T
E
M
O
F
P
R
O
P
E
R
T
Y

162. P
L
A
N
T
A
N
D
E
Q
U
I
P
M
E
N
T
W
H
O
S
E
F
A
I
R
V
A
L
U
E
C
A
N
B
E
M
E
A
S
U
R
E
D
R
E
L
I
A
B
L
Y
S
H
A
L
L
B
E
C
A
R
R
I
E
D
A
T
A
R
E
V
A
L
U
E
D
A
M
O
U
N
T

163. B
E
I
N
G
I
T
S
F
A
I
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A
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A

164. I
F
A
N
I
T
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M
O
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P
R
O
P
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T
Y

165. P
L
A
N
T
A
N
D
E
Q
U
I
P
M
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N
T
I
S
R
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166. T
H
E
E
N
T
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R
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C
L
A
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S
O
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P
R
O
P
E
R
T
Y

167. P
L
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N
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A
N
D
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M
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T
T
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I
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L
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T
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168. P
L
A
N
T
A
N
D
E
Q
U
I
P
M
E
N
T
I
S
A
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R
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P
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O
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4
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255
3
5
3
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1
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4
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.
4
Para 9.9

169. Measurement Principle
)
N
I
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T
n
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T
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PPE
Ind AS 16
3
U
B
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Depreciation principles
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170. 2
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9.9.1 Revaluation principle
4
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171. P
L
A
N
T
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Q
U
I
P
M
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T
a
!
C
C
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D
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N

172. T
H
E
I
N
C
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A
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S
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A
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B
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(
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173. T
H
E
I
N
C
R
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A
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B
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174. T
H
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D
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C
R
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A
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A
L
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B
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C
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(
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175. T
H
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D
E
C
R
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A
S
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S
H
A
L
L
B
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R
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C
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T
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Para 9.9
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256

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