What guidance does the Codification provide on the accrual of costs associated with planned major maintenance activities?

How to calculate operating loss?

What amount should be used as the cost basis of the equipment?

The critical issues in accounting for tangible assets are recognising cost incurred as an expense or an asset and the measurement of initial costs and subsequent expenditure. MFRS 116 Property, Plant and Equipment provide guidance on these critical issues. Please give explanation in details and example