₱ 1.00 Total Capitalizable Borrowing Cost ₱ 874,000.

00
Total Construction Expenditures ₱ 12,000,000.00
Cost of New Building-2020 ₱ 12,874,000.00

₱ 2.00 Total Capitalizable Borrowing Cost ₱ 1,292,440.00

Total Construction Expenditures ₱ 18,566,000.00
Cost of New Building-2021 ₱ 19,858,440.00

₱ 3.00 Actual BC ₱ 3,588,000.00

CBC ₱ 1,292,440.00
Expensed BC ₱ 2,295,560.00

₱ 4.00 Land ₱ 1,000,000.00

Trees ₱ 400,000.00
PPE ₱ 1,400,000.00

₱ 5.00 FVLCD ₱ 95,000.00

₱ 6.00 Gain 0

₱ 7.00 Avg. Expenditures ₱ 5,450,000.00

Cap. Rate ₱ 0.12
CBC ₱ 654,000.00

₱ 8.00 Avg. Expenditures ₱ 13,454,000.00

Cap. Rate ₱ 0.12
CBC ₱ 1,614,480.00

₱ 9.00 Avg. Expenditures ₱ 16,828,480.00

Cap. Rate and WAVE ₱ 0.10
CBC ₱ 1,682,848.00

₱ 10.00 Cummulative ₱ 18,268,480.00

CBC ₱ 1,682,848.00
Cost of Equipment ₱ 19,951,328.00

₱ 11.00 Maize Plants ₱ 40,000.00

Dairy Cattle ₱ 1,000,000.00
Bean Plants ₱ 20,000.00
Cotton Plants ₱ 15,000.00
Tobacco Plants ₱ 45,000.00
Peanut Plants ₱ 5,000.00
Sugarcane ₱ 25,000.00
Pigs ₱ 200,000.00
Total Biological Assets ₱ 1,350,000.00
₱ 12.00 Rubber Trees ₱ 300,000.00
Apple Trees ₱ 800,000.00
Avocado Trees ₱ 2,000,000.00
Oil Palms ₱ 300,000.00
Ship ₱ 500,000.00
Total PPE ₱ 3,900,000.00

₱ 13.00 Goat Milk ₱ 5,000.00

Picked Leaves ₱ 3,000.00
Picked Avocados ₱ 10,000.00
Harvested Rice ₱ 6,000.00
Felled Trees ₱ 8,000.00
Harvested Wheat ₱ 2,000.00
Harvested Corn ₱ 5,000.00
Carcass ₱ 7,000.00
Harvested potatoes ₱ 3,000.00
Harvested cotton ₱ 13,000.00
Harvested peanuts ₱ 140,000.00
Harvested Cane ₱ 22,000.00
Picked Grapes ₱ 2,000.00
Harvested latex ₱ 10,000.00
Total Agricultural Produce ₱ 236,000.00

₱ 14.00 Rice Cake ₱ 60,000.00

Flour ₱ 64,500.00
Rubber Products ₱ 15,000.00
Palm Oil ₱ 75,000.00
Yarn ₱ 33,000.00
Logs ₱ 67,500.00
Lumber ₱ 93,000.00
Cheese ₱ 112,500.00
Processed Fruit ₱ 30,000.00
Carpet ₱ 49,500.00
Cured Hams ₱ 138,000.00
Milk in Can ₱ 9,000.00
Roasted peanuts ₱ 20,000.00
Wine ₱ 750,000.00
Sausages ₱ 132,000.00
Thread ₱ 4,500.00
Clothing ₱ 225,000.00
Sugar ₱ 100,500.00
Bread ₱ 480,000.00
Steamed Rice ₱ 1,000.00
 Total Inventory ₱ 2,460,000.00

₱ 15.00 Interest Expense (12%) ₱ 120,000.00

Interest Expense (10%) ₱ 800,000.00
Borrowing Cost Capitalizable ₱ 920,000.00

₱ 16.00 Actual Cost ₱ 14,000,000.00

Borrowing Cost Capitalizable ₱ 920,000.00
Total Cost ₱ 14,920,000.00

₱ 17.00 Fair Value AM #2 ₱ 125,000.00

Transport Cost -₱ 12,000.00
Fair Value ₱ 123,000.00

₱ 18.00 Capitalized Interest ₱ 102,000.00

₱ 19.00 Average Expenditure ₱ 9,500,000.00

Rate ₱ 0.11
Borrowing Cost Eligible for Cap ₱ 1,045,000.00

₱ 20.00 Loan ₱ 6,000,000.00

Rate ₱ 0.10
Interest ₱ 600,000.00
Interest Income -₱ 180,000.00
Total ₱ 420,000.00
Construction Cost ₱ 7,000,000.00
Historical Cost ₱ 7,420,000.00