【单选题】An aircraft requires a planned overhaul each year at a cost of $5,000. This is a condition of being allowed to fly.How should the cost of the overhaul be treated in the financial statements?
A.
Accrued for over the year and charged to maintenance expenses
B.
Provided for in advance and charged to maintenance expenses
C.
Capitalised and depreciated over the period to the next overhaul
D.
Charged to profit or loss when the expenditure takes place
【单选题】An aircraft requires a panned overhaul each year at a cost of $5 000.This is a condition of being allowed to fly. How should the cost of the overhaul be treated in the financial statements?
A.
Accrued for over the year and charged to maintenance expenses
B.
Provided for in advance and charged to maintenance expenses
C.
Capitalize and depreciated over the period to the next overhaul
D.
Charged to profit of loss when the expenditure takes place