Cash flow statement ( investment activities)

It is understood that it is added for calculation purposes of purchased TNCA

But the point that, at the following example, in case of the depreciation of 2013 must be added on 26,700 as at the answer, also both the depreciation of 2012 should be added to the 25,200, and the depreciation of the sold asset should be added to them, that to reach the real figure of purchased assets, but it did not occur at the answer below :

2013 2012
Assets
Non-current assets
Property, plant and equipment 26,700 25,200

On 1 July 2013, Kingdom acquired a new investment property at a cost of $1·4 million. On this date, it also
transferred one of its other investment properties to property, plant and equipment at its fair value of $1·6 million as
it became owner-occupied on that date. Kingdom adopts the fair value model for its investment properties.
Kingdom also has a policy of revaluing its other properties (included as property, plant and equipment) to market value
at the end of each year. Other comprehensive income and the revaluation reserve both relate to these properties.
Depreciation of property, plant and equipment during the year was $1·5 million. An item of plant with a carrying
amount of $2·3 million was sold for $1·8 million during September 2013.

The answer:
Balance b/f (25,200)
Depreciation 1,500
Revaluation (downwards) 1,300
Disposal (at carrying amount) 2,300
Transfer from investment properties (1,600)
Balance c/f 26,700
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Acquired during year (= balance) (5,000)
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