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Q1-4. How to inventory properties which have been acquired in a batch, but each item in this batch does not exceed the price of NT$ 10,000?

A:
1. An item of less than NT$ 10,000 does not need to be inventoried.
2. When an item’s price is less than NT$ 10,000 due to price tender, the item is inventoried under the category of expenses.
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