EFTA Document EFTA01367237

Amendment #4 Page 808 of 868 Shle of tautens. 48 Property. plant and equipment Property. pert, and equpmert are slated at acquisition cost less =unstated depreciation and losses die to investment. a any These costs include the cost of replaOng the cony oneritS of plant a equeornent viten the Colt is ineurred. a it meets the requirements for recognition Depreciation and those debasements kir repo, and maintenance which do not meet cue conditions for recognition as assets are recognized as e