CERTYNEX IFRS ACADEMY

Brenvale is estimating the value in use of a bottling line in its current condition. Which of the following cash flows must be included in the projections?

The labour savings from an automation project that management is considering for next year, with no commitment to date.

The additional sales made possible by the planned addition of a second filling station, not yet carried out.

The day-to-day servicing costs of the line.

The termination benefits of a reorganisation still under study.