The coachbuilder Ostal manufactures a refrigerated truck for Glacière for 180,000 in cash. Glacière supplies the chassis, of which Ostal obtains control (given conclusion), with a fair value of 24,000. It also lends Ostal a test bench with a fair value of 5,000, which it will take back on delivery and of which Ostal does not obtain control. Compute the transaction price.
- Cash price
- 180,000
- Fair value of the chassis supplied
- 24,000
- Fair value of the test bench lent
- 5,000