Accounting for fully depreciated assets that were later revalued.

They are the same entries as for any revaluation (as explained in my free lectures). Dr Revaluation account Cr Asset account With 800, to reduce the cost to the revalued amount Dr Accumulated depreciation Cr Revaluation account With 1,600, to remove the accumulated depreciation. The balance of 800 on the revaluation account is the surplus on revaluation which is transferred to the Revaluation Reserve.