[popcorn]

thank u very much for your help, i saw your key several times in fact that i agree with your thought, however, by contrast the view about depreciation on content of course book has been still maintained in doubt since then .oh my god ,until today i see the book again, i find the mark of nil balanced in the bulinding-accumulated depreciation. i am thankful to you. i hope you could continue to concern my problem. ^-^

@alkemist said:
Well the rule says that on revaluation the accumulated depreciation is reversed. Thus the accumulated depreciation should now be zero. This is called the revaluation model where the net book value of a revalued asset is the revalued amount less depreciation from the date of revaluation.

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