Property,plant & equipment

Question) The ice cream company is purchasing a second-hand polishing machine from a competitor who has gone bankrupt. It will incur the following costs:

Agreed price to be paid to vendor $8000
Dismantling the machine at its current location $400
Transportation to the ice cream’s factory $350
Machine refurbishment costs prior to re-installation $175
Re-installation $125

Under IAS 16, the total included in non-current assets in respect of the machine should be ?

All the costs should be included right. Therefore, it gives $9050.

The machine refurbishment costs is included because its a second-hand machine right? If it was a new machine, it would not have been included right sir?