Cash flow statements

sir,
this is brief extract of financial statement from one of the question in kaplan
2006 2005
Non-current assets 1,048 750
Accumulated depreciation (190) (120)
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858 630
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Revaluation surplus 212 120
revaluation earnings 283 226

Operating expenses include a loss on disposal of non-current assets of $5,000.

During the year and item of plant was disposed of. The plant originally cost $80,000 and had accumulated depreciation to the date of disposal of $15,000.

Identify and calculate the cash outflow to purchase property, plant and equipment and the proceeds from the sale of equipment to be shown under the heading ‘Cash flows from investing activities’ within Geronimo’s statement of cash flows.

Solution PPE cost
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$000 $000
Balance b/f 750
Additions (= Cash to purchase PPE)178 Disposals 80
Revaluation (212 – 12) 200 Balance c/f 1,048
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1,128 1,128
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Disposals
$000 $000
Cost 80 Accumulated
depreciation 15
Loss on disposal 5
Proceeds (ß) 60
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80 80

Sir,
Can you please tell why did they not add current year’s depreciation(70000) on credit side of non-current assets T account while calculating cash to purchase assets and you said in lecture that net value of disposed assets should be take which is 65000 in this case but they have taken 80000

As per my understanding should it notbe as below

________________________________

balance b/f 750000 Disposals (80000-15000)= 65000
Acquisitions 233000 Depriciation of the year 70000
rev, surplus 200000 Balance 1048000
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1183000 1183000
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balanceb/f 1048000