For the first projection year of the value in use of a sawmill, Brisac's analyst included: (A) cash receipts from future sales of sawn timber; (B) collection of 120,000 of trade receivables in the statement of financial position at the test date; (C) day-to-day servicing expenditure on the saws; (D) a share of head-office costs allocated using a reasonable key. Which item is wrong?
Single choiceIntermediatePublished