Sorry, I am not following you. Yes I understand about the heaters and feeder etc but I am unclear about the the sheds which bolt together to erect and then unbolted to put away. Are they plant or not?or are they buildings. Also, I do not understand your reference to writing the cost off as an revenue expense.
I see what you are saying, but what are the chances of HMIT arguing that these sheds are building, like greenhouses etc, with no ABA's now available.These shed are approx 20' x 15'.
sorry, if its capital then its a balance sheet item, not a cost of sales revenue expense?