On 1 January 2020 a company purchased some plant.   The invoice showed Cost of plant £61,000 Delivery of factory £850 One-year warranty covering breakdown during 2020 £700 Import duty £3,250 Installation fees £2,000   Modifications costing £3,150 were necessary to enable the plant to be installed. What amount should be capitalised for the plant in the company's accounting records?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
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On 1 January 2020 a company purchased some plant.

 

The invoice showed

Cost of plant £61,000

Delivery of factory £850

One-year warranty covering breakdown during 2020 £700

Import duty £3,250

Installation fees £2,000

 

Modifications costing £3,150 were necessary to enable the plant to be installed. What amount should be capitalised for the plant in the company's accounting records?

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