The investment property should be initially recognized at?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Entity A acquired a building at a purchase price of 10,000,000 and spends an additional 3,000,000 in getting the building to the condition for its intended use. The building is intended to be leased out under various operating leases. Accordingly, it is classified as investment property. The building becomes available for lease on January 1, 20x1 at which date, Entity A estimate its useful life to be 20 years, with no residual value. On December 31, 20x1, the investment property's fair value is 12,000,000.

The investment property should be initially recognized at?
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