An entity allocates the amount init

An entity allocates the amount initially recognised in respect of an item of property, plant and equipment to
its significant parts and depreciates separately each such part. For example, it may be appropriate to
depreciate separately the airframe and engines of an aircraft, whether owned or subject to a finance lease.
Similarly, if an entity acquires property, plant and equipment subject to an operating lease in which it is the
lessor, it may be appropriate to depreciate separately amounts reflected in the cost of that item that are
attributable to favourable or unfavourable lease terms relative to market terms.