The following are extracted from the financial statemen of Jervie Co.

, of which, the accountant is unsure

as to their classification. Please help him.

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

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