12.2.3 The CONTRACT PRICE and the EXTRA PRICEs specifically exclude VAT which shall be payable by OWNER in addition.
12.2.4 Without prejudice to any other provisions under this CONTRACT, the CONTRACT PRICE includes:
a) all WORK under this CONTRACT;
b) all services for design and detailed engineering, procurement and other home office services, and training services;
c) all EQUIPMENT AND MATERIALS including, work shop equipment, and ACCESSORIES;
d) Construction and PRE-COMMISSIONING Spares, as may be necessary for construction, pre-commissioning and ACCEPTANCE TESTS of the PLANT up to INITIAL ACCEPTANCE
e) ACCESSORIES as defined in PROJECT SPECIFICATION;
f) all construction, PRE-COMMISSIONING, start up, ACCEPTANCE TEST through to INITIAL ACCEPTANCE;
g) supply of initial fill and usage of chemicals, lubricants, and consumables until INITIAL ACCEPTANCE;
h) any import duty and associated taxes;
i) utilities required during construction through to achievement of MECHANICAL COMPLETION, PRE-COMMISSIONING until completion of ACCEPTANCE TESTS including all related connections required for use of the utilities and for the removal of all provisions and/or temporary facilities after completion of the WORK;
j) Not Used;
k) insurances under Article 10;
l) training services; and
m) the remedy of all defects, and any damage resulting from such defects, discovered during WARRANTY PERIOD and before the CERTIFICATE OF FINAL ACCEPTANCE is issued.
n) PROJECT RECORD which encompasses all final documentation including detail start-up, shut down, operating and maintenance manuals, and as built drawings as defined in the PROJECT SPECIFICATION.
o) All corporate taxes and withholding taxes.
12.2.5 CONTRACTOR shall submit a priced asset register to OWNER in a format acceptable to OWNER for the purpose of property and inventory accounting, depreciation and identification, by itemizing the total payments under Article 12 for the WORK made by CONTRACTOR in strict accordance with OWNER requirements. CONTRACTOR recognises that the register requires a detailed breakdown into component parts of the equipment items to allow OWNER to undertake a meaningful analysis of depreciation. The details of this register