The costs of ownership transfer consist of the following kinds of items (i) All professional charges or commissions incurred by both units acquiring or disposing of an asset such as fees paid to lawyers, architects, surveyors, engineers and valuers, and commissions paid to estate agents and auctioneers. (ii) Any trade and transport costs separately invoiced to the purchaser, (iii) All taxes payable by the unit acquiring the asset on the transfer of ownership of the asset. (iv) Any tax payable on the disposal of an asset. (v) Any delivery and installation or disinstallation costs not included in the price of the asset being acquired or disposed of. (vi) Any terminal costs incurred at the end of an asset’s life such as those required to render the structure safe or to restore the environment in which it is situated. 10.51