英语翻译costs of site preparation,initial delivery and handling

英语翻译
costs of site preparation,initial delivery and handling costs and installation costs.Any
purchase discounts and rebates are deducted.
2.1.2 Preproduction costs:Preproduction costs are costs incurring during the set-up phase.These costs are not to be added to the amount recorded for the asset unless they are absolutely necessary to bring the asset to a workable condition.Notwithstanding this rule,there remains an area of subjective and professional judgement.Under many circumstances there will be justification for adding certain costs,such as those associated with materials used in testing or adjusting the machinery or equipment in
order to place it into actual production.If these amounts are significant and incurrence of the cost is a necessary precedent to using the asset,and not representing excessive
waste of resources,they should be added to the carrying amount of the asset.On the other hand,losses incurred in the early stages of actually employing the asset in its intended use clearly cannot be capitalised,but instead must be charged to the expense
as incurred.
2.1.3 Self-constructed assets:The cost of a self-constructed asset is determined using the
same principles as for an acquired asset.All costs that must be incurred to complete the construction of the asset are to be added to the amount recognised initially,subject only
to the constraint that if these costs exceed the recoverable amount,the excess must be expensed currently.Borrowing costs should be recognised as an expense in the period
in which they are incurred.
2.1.4 The following are examples of the types of costs that can or cannot be included in the cost of tangible fixed assets.
Costs to be capitalised Costs to be expensed
Legal costs specific to the purchase and
construction of the specific asset Initial delivery and handling costs Import duties
Installation costs
Purchase transaction costs
Property transfer taxes
Architect and engineering costs specific to the asset (costs of alternative designs that were subsequently rejected should not be capitalised)
Site clearance (removal,dismantling)
costs
Construction labour and materials
Start-up costs necessary for bringing
Feasibility study costs
Start-up costs (unless necessary for working condition of the asset)
Initial operating losses before planned operating levels
Abnormal wasted materials,labour or other resources
Interest or other costs after the tangible fixed asset is ready for use even if not yet in use in the business
Staff training
Cost of relocating certain equipment in the plant to allow installation of the
new equipment
General administrative costs not directly attributable to the acquisition,construction or commissioning of the
the asset to working condition (including
plant commissioning and test production)
asset
Borrowing costs
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