Thanks for sharing that. I wasn't reading too much into it....

Thanks for sharing that. I wasn't reading too much into it. Point was about the assumption made of income being likely to flow, as per aasb 116 (not an accountant)

7. The cost of an item of property, plant and equipment shall be recognised as an asset if, and only if: (a) it is probable that future economic benefits associated with the item will flow to the entity; and (b) the cost of the item can be measured reliably.