Examlex
AASB 102 allows which of the following to be capitalised into the cost of inventories:
Wound Drain
A device used to remove pus, blood, or other fluids from a wound to facilitate healing.
Collection Device
An apparatus or tool designed to gather or accumulate data, samples, or substances from various sources.
Decrease In Drainage
A reduction in the flow or volume of fluid being discharged from a wound or other source.
Stage 3 Pressure Injury
A type of pressure sore characterized by full-thickness skin loss, potentially extending into the subcutaneous tissue layer, but not through underlying fascia.
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