A financial analyst at BETTO S.A. is analyzing the result of the sale of a vehicle for 85,000 Argentine pesos (ARP) on 31 December 2021. The analyst compiles the following information about the vehicle:
Acquisition cost of the vehicle ARP100,000
Acquisition date 1 January 2019
Estimated residual value at acquisition date ARP10,000
Expected useful life 9 years
Depreciation method Straight-line
Question

Q. According to IFRS, all of the following pieces of information about property, plant, and equipment must be disclosed in a company’s financial statements and footnotes except for: