ICAEW\DIPLOMA
IN IFRSs Page 3 of
131(a)
The following costs were incurred in 2010 in the design and construction of anew office building over a nine-month period during 2010:
$'000 Feasibility study
8 Architects' fees
100 Site clearance (by external demolition professionals)
80
Construction materials 600 Cost of own inventories used in the construction (net realisable value if sold outside the company $24,000)
30 Internal construction staff salaries
during period of construction 360
External contractor costs 2,400 Income from renting out part of site as storage depot during
early phase of construction (12)
3,566
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