Accountancy/Depreciation/Property, plant, and equipment

IFRS system definition: According to paragraph 6 of IAS 16: Prpety plant and equipment are tangible items that: a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and b) are expected to be used during more than one period. Associate cost paragraph 17 Inclusion: Exclusion: Allocation the cost based on fair values, for example. A acquire furniture and buildings for 15000 and 90000, while the total cost are 90000 in actual. Allocate to each asset furniture 15000/105000*90000 land 90000/105000*90000 The cost model tge depreciation methods : straight-line