问题

cindy_law0604

Elements of Cost

16.        The cost of an item of property, plant and equipment comprises:

(a)        its purchase price, including import duties and non-refundable purchase taxes, after deducting trade discounts and rebates.

(b)        any costs directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

(c)        the initial estimate of the costs of dismantling and removing the item and restoring the site on which it is located, the obligation for which an entity incurs either when the item is acquired or as a consequence of having used the item during a particular period for purposes other than to produce inventories during that period.

17.        Examples of directly attributable costs are:

(a)        costs of employee benefits (as defined in FRS 19 Employee Benefits) arising directly from the construction or acquisition of the item of property, plant and equipment;

(b)        costs of site preparation;

(c)        initial delivery and handling costs;

(d)        installation and assembly costs;

(e)        costs of testing whether the asset is functioning properly, after deducting the net proceeds from selling any items produced while bringing the asset to that location and condition (such as samples produced when testing equipment); and

(f)        professional fees.




可以帮我解答吗？各位

50912cmea

...

ihateaccountax

50912cmea 发表于 28-11-2014 06:30 PM
楼主的问题是这样滴。。。做account，finance和audit一起来讨论 ~ 第1993楼

比如说一间公司买了一架MACHINE，MACHINE的INSTALLATION，LABOUR  FEE 可以放进FA的EXPENSES吗？

如果哪架MACHINE还没OPERATION，OR ...

比如说一间公司买了一架MACHINE，MACHINE的INSTALLATION，LABOUR  FEE 可以放进FA的EXPENSES吗？可以. But claim C.A. 又要看情況. Case by case analysis.


Question:
New machine purchase RM500,000
Installation fee RM200,000
total= RM700,000


So how??? Can claim C.A. ? What is the qualifying capital expenditure?  

如果哪架MACHINE还没OPERATION，OR THE MACHINE ALREADY OPERATION？

Not yet operate - Cannot claim C.A.