 We have a practical question, how to recognize the cost of an asset? See this question. A company imported a machine from China. The list price of machine is 1 million. This supplier allows 5% trade discount. Do remember this is trade discount. That is reducing 5% straight away. You negotiate and they say, okay, let's give 5% trade discount. Then 2% import duty. Now this import duty is on our side in the port side. So we have to pay that and that is part of the cost of the assets. 1% purchase tax. In fact, I have written, I have gone through only the number of taxes at the time of import. So what we do, we add them all together as a cost of the assets. But do remember, if there is something refundable, that should not be added to it. Dismantling and removing old machine to put up the new machine. Again, you are taking out the old one and putting the new one and you incur certain cost of in that case. So that should also be added to the cost of the machine. Transport, loading and unloading cost total to be added. Site preparation, site of 30,000. That is also to be added. Now construction of room. Here you have to be very careful. Is this room is essential for the accommodation of that machine? If that machine cannot be used unless you construct a room for it. In that case, that room is also a part of cost of the machine. Then engineering, engineers were paid 70,000. Again, if they are engineer outside the firm, if they are inside the firm, you are not supposed to add that cost into it. Then sales value of sample production. It happens, you know, when you start sample running, so you come across that there is some material you add into it, there is a cost of it and then you sell that. So whatever you collect while selling the samples, that will be reduced from the cost of the machine. Now let's compute the figures. Computation of cost of machine under IEA 16. List price is 1 million. 5% discount less. And then less of sales value of samples. And then construction cost of rooms we added. And 2% of import duty. Here you have to be a bit careful. Because import duty is paid not on the cost of 1 million. It is paid the invoice value that will be after the trade discount. Similarly, 1% purchase tax, site preparation, transport, loading and unloading, engineer cost, cost of dismantling and removing. If you add them up, it is 1.250 million. Be clear about it. Staff training costs not capitalized. Similarly, allocated general overheads are not supposed to be capitalized. Now, some time you see, for example, we arrange it a trip to go to the China to get that machine. So the expense incurred on that trip. Some people are of the opinion that should also be part of that machine. If you bought the machine and you paid for all those expenses of their travelling, that should also be. But it all depends how essential those expenses were when they are buying that machine. Thank you very much.