An Air Conditioner with a Coefficient of Performance of 3

question 2

Multiple Choice

An air conditioner with a coefficient of performance of 3.5 uses 30 kW of power.How much power is it discharging to the outdoors?

• A) 30 kW
• B) 75 kW
• C) 105 kW
• D) 135 kW
• E) 210 kW

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Definitions:

AASB 141

Refers to the Australian Accounting Standard on Agriculture, guiding on the accounting for agricultural activity including the recognition and measuring of biological assets.

Biological Assets

Living plants or animals that are used in agricultural activities from which agricultural produce is harvested, accounted for under specific accounting standards.

Fair Value

An estimate of the price at which an asset or liability could be exchanged in a current transaction between willing parties.

AASB 141

An Australian Accounting Standards Board standard that concerns agriculture, detailing the accounting for agricultural activity including the transformation of biological assets (living plants and animals) into agricultural produce.