please solve it asap

Read the following scenario and answer the question that follows: Some operations occur in connection with the construction or development of an item of property, plant and equipment, but are not necessary to bring the item to the location and the condition necessary for it to be capable of operating in the manner intended by management. These incidental operations may occur before or during the construction or development activities. For example, income may be earned through using a building site as a car park until construction starts. Because incidental operations are not necessary to bring any item to the location and the condition necessary for it to be capable of operating in the manner intended by management, Question: Following IAS-18, how the income and related expenses mention in the above scenario are recorded in financial statements? (2 Marks)