Yesterday I have talked with Budler staff and I noted that there is no load cell for Husk and bran. In this case how do we know how many Kg/Tone produce for each day.
Anyway, As CRK’s financial statement are prepared based on the CFIRS, Please consider the IAS 16,p17 as Below:
“Examples of directly attributable costs are:
(a) costs of employee benefits (as defined in IAS 19 Employee Benefits) arising
directly from the construction or acquisition of the item of property,
plant and equipment;
(b) costs of site preparation;
(c) initial delivery and handling costs;
(d) installation and assembly costs;
(e) costs of testing whether the asset is functioning properly, after
deducting the net proceeds from selling any items produced while
bringing the asset to that location and condition (such as samples
produced when testing equipment); and
(f) professional fees.”