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Financial Statements/Measurement of property, plant and equipment

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Hello

Initially PPE is measured at cost on the SOP, Cost is the purchase price, including any import duties, taxes, plus any costs directly attributable to bring the asset to the location and condition, plus the estimated costs of removing an asset. I just cannot get my head around the estimated costs of removing an asset as I think it goes to P/L as an expense when the asset is disposed off. Can someone help me on this please.

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