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Under IAS 16/AASB 116, the Cost of the Annual Service

Question 51

Multiple Choice

Under IAS 16/AASB 116, the cost of the annual service of a machine:


A) added to the original cost of the machine.
B) should be capitalised and added to the carrying amount of the machine.
C) should be written off as repairs and maintenance.
D) can be either written off as repairs and maintenance or added to the carrying amount of the machine.

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