According to AASB 116,the Specific Elements of the Cost of an Item

According to AASB 116,the specific elements of the cost of an item of property,plant and equipment include:

A) 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 the entity's management
B) the initial estimate of any costs of dismantling and removing the item and restoring the site on which it is located
C) purchase price,including import duties and non- refundable purchase taxes,after deducting any trade discounts and rebates
D) all of the above