EFTA Document EFTA01367175

Amendment #4 Page 746 of 868 star Co tan 4.7 Property, plant and equipment Property. retire and equpment are stated at acquisition cost less accurixiated depreciation and losses due to snowmen' if any These costs include the cost of replaang the corryonerts of ptant or equipment when the cost rs intoned!! 4 meets the requirements for recognition Deprecation and those distarsements for repair and mainteronce witch do not meet the conditions for recognson as assets are recognzed as expenses