AASB 102 Allows Which of the Following to Be Capitalised

question 18

Multiple Choice

AASB 102 allows which of the following to be capitalised into the cost of inventory?

• A) storage costs for finished goods
• B) selling costs
• C) normal wastage costs
• D) administrative overheads

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Definitions:

Synchronous Speed

The speed at which the magnetic field of an AC motor's stator rotates, directly related to the frequency of the supply current and the motor's pole count.

Auxiliary Start

Auxiliary start refers to an additional method or device used to initiate the operation of motors or engines, often used to provide the necessary power or momentum to start under specific conditions.

Inductance

A property of an electrical conductor by which a change in current flowing through it induces an electromotive force (voltage) in both the conductor itself and in any nearby conductors by mutual inductance.

Auxiliary Start

Auxiliary start refers to additional methods or devices used to start an electric motor or engine besides the primary starting system, enhancing reliability or performance.