The cost of an item of property, plant and equipment includes all of the following:   I. Purchase Price  II.  Directly attributable costs such as freight and taxes paid.  III. Costs of dismantling and removing the item at the end of its useful life.  IV. Costs of restoring the site on which the item is located at the end of its useful life. options:

FINANCIAL ACCOUNTING
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ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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The cost of an item of property, plant and equipment includes all of the following:

  I. Purchase Price 

II.  Directly attributable costs such as freight and taxes paid. 

III. Costs of dismantling and removing the item at the end of its useful life. 

IV. Costs of restoring the site on which the item is located at the end of its useful life. options: 

A)  I and II only; 

B)  I, II, III and IV

  C)  I, II, and III only

  D)  I and III only;

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