The "carrying amount" of an item of property, plant and equipment generally refers to:

a-cost of an item refer the cost which you paid at the time of buying  b-this cost represent when replacing an exiting assets with new one c-ireelvant to the question d-here you are right-  correct option   

Option d

d. The amount at which the item is recognized in the financial statement

d. 

d

1.If any maintenance of existing item ,it should come under expenses 2.If new asset transportation charges to the company from the supplier, we can add with the asset value