Capitalisation of bundled goods and services received

There are Two  expenses 1)  Renovation expenses of  rented  property  2) Purchase of  Furniture ( Asset ) , so please  Clarify  , Renovation has been done  using Furniture  or  both are different  expenses . 

If both are different expenses then , you must have ask for  for two different Invoices , one for expenses and another for  Asset Purchase , then painting and renovation  expenses  will be Revenue Expenditure  , and  Furniture you can Capitalise . Only one Invoice for both different  expenses will be problematical for  Audit  Purpose .   

Take more Opinion on this .  

Office renovation contract (goods plus services):
• Renovation of a rented office (civil works, flooring, false ceiling, electrical, plus furniture supply): capitalise as "Leasehold improvements" (building, Explanation 1 to Sec 32, at 10%) for the civil and fixed works. Movable furniture goes to furniture & fixtures (10%). Computers or equipment to their own categories.
• Allocate the contract price between components (per the BOQ) for correct asset classes and depreciation.
• GST ITC: blocked on works contract for construction or renovation of immovable property (17(5)(c)), if capitalised. Allowed on movable furniture and equipment supplied separately.
• Amortise leasehold improvements over the lease term or useful life, whichever is shorter (for books).