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An item of capital expenditure was incorrectly treated as revenue expenditure. What is the effect on non-current assets and the loss for the year?
| Option | Non-current Assets | Loss for the Year |
|---|---|---|
| A | Overstated | Overstated |
| B | Overstated | Understated |
| C | Understated | Overstated |
| D | Understated | Understated |
Option C is correct.
- Asset not capitalised → Non-current assets understated.
- Full cost charged as expense → expenses increase → loss increases → Loss overstated.
We integrate $\frac{dP}{dx} = 100 - 12\sqrt{x}$ from $x = 0$ to $x = 25$:
$P = \int_0^{25}(100 - 12\sqrt{x})\,dx = \left[100x - 12 \cdot \frac{2}{3}x^{3/2}\right]_0^{25}$
$= \left[100x - 8x^{3/2}\right]_0^{25} = 100(25) - 8(25)^{3/2} = 2500 - 8(125) = 2500 - 1000 = 1500$
New production $= 2000 + 1500 = \mathbf{3500}$
CTG classification is based on NICE (2022) / FIGO guidelines. Assess 4 features:
| Feature | Reassuring | Non-reassuring | Abnormal | This Strip |
|---|---|---|---|---|
| Baseline FHR | 110β160 bpm | 100β109 or 161β180 | <100 or >180 | 155 bpm β Reassuring |
| Variability | 5β25 bpm | 3β4 bpm (>30 min) or >25 bpm | <3 bpm (>60 min) or sinusoidal | 2 bpm = Abnormal |
| Decelerations | None or early | Variable (typical) | Late decelerations | Late = Abnormal |
| Accelerations | Present | Absent | β | Not mentioned |
Classification (NICE):
- Normal: All 4 features reassuring
- Suspicious: 1 non-reassuring feature
- Pathological: β₯2 non-reassuring OR β₯1 abnormal feature
This CTG has: variability 2 bpm (abnormal) + late decelerations (abnormal) = PATHOLOGICAL
Action: Inform senior doctor immediately, consider fetal blood sampling (FBS), prepare for expedited delivery. Offer resuscitative measures: maternal lateral position, IV fluids, stop oxytocin.
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