On 1 January 20X1 a company purchased some plant. The invoice showed: USD Cost of plant 48,000 Delivery to factory 400 One year warranty covering breakdown during 20X1 800 49,200 Modifications to the factory building costing USD2,200 were necessary to enable the plant to be installed.What amount should be capitalised for the plant in the company’s records in accordance with IAS 16 Property, Plant and Equipment?
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