① Import duties and Non-refundable purchase taxes
② Trade discounts and rebates
③ Costs of site preparation
④ Initial delivery and handling costs
⑤ Costs of testing whether the asset is functioning properly
⑥ The net proceeds from selling any items produced while bringing the asset to that location and condition
⑦ The initial estimate of the costs of dismantling and removing the item and restoring the site
⑧ Administration and other general overhead costs.
⑨ Costs incurred in case that operated at less than normal or full capacity
⑩ Others [describe it in detail]