Revaluation reserve 13e

Dear John and Team,

I’m in the middle of revision and would really appreciate some help on the following:

Eg 5 P has a year end…On 30 June 2003 the building is revalued at 3072000…

In John’s lecture he depreciates the building on the old value of 3.6m for 6 months( Dec 20X2 to June 2003), but I was wondering why you did not depreciate on the new value of 3072000 for the other 6 months, given that the period end is December 20X3?

Thanks in advance for your response.

Sarah