Sir in the solution to the problem for post acquisition reserves working, the depreciation for excess on Fair Value should be (4000/10*3) = 1200 right? How did you get 800 as the depreciation?? There are 3 years that is 20X6, 20X7, 20X8.\ So it should be 4000 divided by rem useful life of 10 years multiplied by 3 years giving a dep of 1200.
How did you get 800 as the depreciation?? Solution is in Page number 136 !!