a) Use an example to explain what are included in the original cost of property, plant, and equipment when they are initially acquired. (3 marks) b) What is the basic principle for valuing property, plant, and equipment acquired in exchange for other non-monetary assets? (2 marks) NCIMFRh) h. c) Use an example to illustrate how gain or loss on disposal is calculated and recorded when an item of property, plant, and equipment is disposed of