Mining Ltd has acquired a licence to explore a new area of interest and its accounting policy is to capitalise its exploration and evaluation expenditures on an area of interest basis. During the period, costs have been incurred in relation to:

(a) the acquisition of speculative seismic data in relation to the area of interest to be used to determine whether to apply for an exploration licence for that area

(b) labour costs of engineers to analyse the seismic data obtained

(c) the exploration licence fee

(d) legal costs associated with obtaining the exploration licence

(e) labour costs for engineers to carry out topographical, geological, geochemical and geophysical studies on the area after obtaining the exploration licence

(f) payroll-related costs for that labour 

(g) contractors’ fees for exploratory drilling 

(h) hire of drilling equipment.

Required 

Which of the items would qualify for capitalisation into an exploration and evaluation asset under AASB 6/IFRS 6?