IAS 16. Fixed Assets. We are a graphic arts company, and at the beginning of 2016, we acquired a new printer. The price of this printer was 25,000 euros. The additional expenses of the purchase were as follows:

1.Initial Acquisition cost €24,882.15

2.Amortization fee €1,688.215

3.The costs derived from daily maintenance €30,000

Explanation:

1. Calculation for the initial cost of the acquisition for IAS 16. Fixed Assets.

Using this formula

Initial Acquisition cost = (Purchase price + Additional direct expenses relative to acquisition) - (Depreciation + Amortization + taxes + impairment costs)

Let plug in the formula

Initial Acquisition cost= (25,000+ 3.00+1.150) - (122)

Initial Acquisition cost =25,004.15-122

Initial Acquisition cost = 24,882.15 Euro

Therefore the Initial Acquisition cost will be €24,882.15

2.Calculation for the amortization fees.

Using this formula

Amortization fees = total interest amount/period in the debt's life

Let plug in the formula

Interest amount= 24,882.15-5000- (250*12)

Interest amount =19,882.15-3,000

Interest amount= 16,882.15

Hence, Amortization fee will be :

Interest amount/Period in the debt's life

Where,

Interest amount=16,882.15

Period in the debt's life=10 years

Amortization fee =16,882.15/10 years

Amortization fee= €1,688.215

Therefore the Amortization fee will be €1,688.215

3.Calculation for he costs derived from daily maintenance

The costs derived from daily maintenance will be ;

Using this formula

Costs derived from daily maintenance= Specialised weekly maintenance× 12 month ×Numbers of years

Let plug in the formula

Costs derived from daily maintenance= 250*12*10

Costs derived from daily maintenance=30,000

Therefore the costs derived from daily maintenance will be €30,000

answer: d. characteristics of guests

explanation: it is directly related to the spending characteristics of attendees who fall into each of these categories:

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