CIMA OCS past questions

CIMA OCS past questions: Property, plant and equipment

Every sub-task on property, plant and equipment set in the Operational Case Study pre-seens we cover, summarised in our own words.

Sub-tasks: 15
Sittings: 3 of 3
Exam variants: 10 of 18
Last set: May & Aug 2026

Mostly filed under core activity D (Apply relevant financial reporting standards and corporate governance, ethical and tax principles). Syllabus: F1 B, financial statements. These are patterns from past exams, not a forecast: CIMA can test any part of the syllabus.

May & Aug 2026 · SoPa

Every task set for SoPa

Restaurants · CIMA's post-exam materials

OCS past sub-tasks on Property, plant and equipment, May & Aug 2026 (SoPa)
Task	Core activity	What was asked (our summary)
V3 · Task 1(c)	Core activity D: Reporting, ethics and tax	Recognising and measuring new capital expenditure under the property, plant and equipment standard.
V5 · Task 1(b)	Core activity D: Reporting, ethics and tax	Recognising and initially measuring new farm expenditure.

V3 · Task 1(c)Core activity D: Reporting, ethics and tax
Recognising and measuring new capital expenditure under the property, plant and equipment standard.
V5 · Task 1(b)Core activity D: Reporting, ethics and tax
Recognising and initially measuring new farm expenditure.

Nov 2025 & Feb 2026 · SumTrix

Every task set for SumTrix

Ski manufacturing · CIMA's post-exam materials

OCS past sub-tasks on Property, plant and equipment, Nov 2025 & Feb 2026 (SumTrix)
Task	Core activity	What was asked (our summary)
V3 · Task 4(a)	Core activity D: Reporting, ethics and tax	Effect on next year's accounts of adopting a property revaluation policy.
V3 · Task 4(b)	Core activity D: Reporting, ethics and tax	Depreciation period for computer equipment and how to handle a change in useful life.
V4 · Task 1(a)	Core activity D: Reporting, ethics and tax	Treatment of an old machine that is to be sold.
V4 · Task 1(b)	Core activity D: Reporting, ethics and tax	Which costs of a new machine are capitalised this year.
V6 · Task 4(b)	Core activity D: Reporting, ethics and tax	Classifying and measuring an old machine in the year-end accounts.
V6 · Task 4(c)	Core activity D: Reporting, ethics and tax	Classifying and measuring a second old machine in the year-end accounts.

V3 · Task 4(a)Core activity D: Reporting, ethics and tax
Effect on next year's accounts of adopting a property revaluation policy.
V3 · Task 4(b)Core activity D: Reporting, ethics and tax
Depreciation period for computer equipment and how to handle a change in useful life.
V4 · Task 1(a)Core activity D: Reporting, ethics and tax
Treatment of an old machine that is to be sold.
V4 · Task 1(b)Core activity D: Reporting, ethics and tax
Which costs of a new machine are capitalised this year.
V6 · Task 4(b)Core activity D: Reporting, ethics and tax
Classifying and measuring an old machine in the year-end accounts.
V6 · Task 4(c)Core activity D: Reporting, ethics and tax
Classifying and measuring a second old machine in the year-end accounts.

May & Aug 2025 · Halfpenny

Every task set for Halfpenny

Bakery · CIMA's post-exam materials

OCS past sub-tasks on Property, plant and equipment, May & Aug 2025 (Halfpenny)
Task	Core activity	What was asked (our summary)
V2 · Task 3(c)	Core activity D: Reporting, ethics and tax	Recognising and measuring property expenditure in the accounts.
V3 · Task 4(a)	Core activity D: Reporting, ethics and tax	Accounting for an impaired oven and a new oven in the year-end accounts.
V4 · Task 4(a)	Core activity D: Reporting, ethics and tax	Accounting for damaged assets in the year-end financial statements.
V4 · Task 4(b)	Core activity D: Reporting, ethics and tax	Which costs of a new freezer unit to capitalise under IAS 16.
V5 · Task 2(a)	Core activity D: Reporting, ethics and tax	Recognising and measuring a wind turbine, and its effect on profit.
V5 · Task 2(b)	Core activity D: Reporting, ethics and tax	Classifying and measuring old ovens that are to be sold next year.
V6 · Task 2(a)	Core activity D: Reporting, ethics and tax	Recording the costs of a new oven.

V2 · Task 3(c)Core activity D: Reporting, ethics and tax
Recognising and measuring property expenditure in the accounts.
V3 · Task 4(a)Core activity D: Reporting, ethics and tax
Accounting for an impaired oven and a new oven in the year-end accounts.
V4 · Task 4(a)Core activity D: Reporting, ethics and tax
Accounting for damaged assets in the year-end financial statements.
V4 · Task 4(b)Core activity D: Reporting, ethics and tax
Which costs of a new freezer unit to capitalise under IAS 16.
V5 · Task 2(a)Core activity D: Reporting, ethics and tax
Recognising and measuring a wind turbine, and its effect on profit.
V5 · Task 2(b)Core activity D: Reporting, ethics and tax
Classifying and measuring old ovens that are to be sold next year.
V6 · Task 2(a)Core activity D: Reporting, ethics and tax
Recording the costs of a new oven.

How we'd mark one

The past task

Capitalising the cost of new equipment

OCS · May & Aug 2025 · Halfpenny · V4 · Task 4(b) · Core activity D (Reporting, ethics and tax)

Which costs of a new freezer unit to capitalise under IAS 16.

Practise it in Eighty Marks

Seam-sealing machine: the lease in the financial statements · Leases · set in Tendra Tents

Try a free OCS task

Illustrative example

94 / 150

PASS LINE 80 · ABOVE

Technical understandingStrong: each cost classified under IAS 16
Use of the informationGood: uses the figures given
Application to the scenarioFair: plain-English explanation
CommunicationNeeds work: no next step offered

Fix first: Finish by telling the finance director what you will post and when, so the note leads somewhere.

Sample: an invented mark to show the shape of our feedback, not a real student's. Our marks follow CIMA's published 2026–27 marking approach. They are a practice estimate to help you improve, not an official CIMA mark or a prediction of your result.

Practise property, plant and equipment in your own pre-seen

Timed OCS tasks set in Tendra Tents, the current pre-seen, marked in about a minute. Try one task free, no card needed.

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