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1.(a) Medsupply operates in the medical supply industry and has a financial year end of 31 May 2018. Medsupply sells technology needed to perform highly complex operations. When a hospital purchases equipment from Medsupply, it provides a very specialised piece of instrumentation, which is an integral part of the surgical process, free of charge.
The legal ownership of the instruments remains with Medsupply. The instruments are returned to Medsupply if they become faulty or at the end of their useful life, which is normally 1·5 years. At this point, Medsupply replaces them with new instruments but retains the right to be reimbursed if the instruments are not returned. The instruments are nearly always returned at the end of their useful life and disposed of as clinical waste.
The directors of Medsupply would like advice on the accounting treatment for the instruments loaned to hospitals.
(8 marks)
