Besan Processing Plant Costing

The disposal price of a plant or machinery which is subject to control is deemed equal to the residual expenditure of the disposer.The actual price of the disposal of plant or machinery is disregarded.Example 3 astana sdn bhd (asb) purchased a machine costing rm150,000 on 2.1.2014.After being used, the machine was sold to tunis sdn bhd.