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Review the list of additions and confirm that they relate to capital expenditure items rather than repairs and maintenance.
maam could you explain how the person reviewing will discern if a certain inclusion is of capital nature or revenue expenditure nature?
If in doubt the auditor would refer to supporting invoice but for example:
Car – $18,000
Road tax – $500
Extended warranty – $1,500
You should be able to distinguish capital from revenue expenditure (assumed knowledge of FA/F3).