this response. Question 15 Examples of items that may be included as part of 'equity' include: O Unpaid portion of ordinary share capital Dividends receivable Loans payable Reserves Moving to another question will save this response. cstion 24 AASB 138 provides that the development cost: is to be amortised from the time the asset is available for use and shall reflect the consumption of the economic benefits should be amortised on a straight-line basis over a period of no more than 20 years is to be amortised from the time when the cost can be estimated reliably is subject to impairment review annually Moving to another question will save this response