Item Amount (P)

1 Factory which due to a decline in activity is no longer required and now 500,000
classified us held for sale in accordance with PFRS 5
2 Farming land was purchased for its investment potential. Planning 800,000
permissions has not been obtained for building construction.
3 A factory which is in the process of construction for the government. 1,260,000
4 A building being constructed in behalf of Aldrian company. 1,000,000
5 A new office building which is used by one of its subsidiaries as its head 1,200,000
office which was purchased specifically at the Center of Makati City for
capital gains purposes.
6 A property that is in the process of construction for sale. 950,000
7 A property intended for sale in the ordinary course of business. 450,000
8 Owner-occupied properties 1,600,000
9 Buildings occupied by employees. The employees pay rents. 760,000
10 A building occupied by employees who do not pay rent. 240,000
11 A building leased out under finance lease. 1,110,000
12 A building that is held under mixed use; half is for rentals. 1,720,000
13 A property wherein significant ancillary services are provided to occupants 960,000
14 Land and building that is leased to subsidiaries 2,100,000
15 A building that is leased to an associate. 1,620,000
16 A machine that is leased under operating lease 530,000
17 A building that is being constructed for future use as administration 420,000
building.
18 A new machine leased to another associate 870,000
19 A building held by the entity under finance lease and leased out under 1,100,000
several operating leases
20 A building owned by the company leased out under operating leases 1,300,000
21 A building developed for future use as investment property 1,150,000
The following are extracted from the financial statemen of Jervie Co., of which, the accountant is unsure
as to their classification. Please help him.

How much Investment Property should be presented in Jervie Co.’s SFP?