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Annual transfer of excess depreciation on revaluation

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FA – FIA FFA › Annual transfer of excess depreciation on revaluation

  • This topic has 1 reply, 2 voices, and was last updated 5 years ago by John Moffat.
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  • March 10, 2020 at 9:23 am #565031
    ilham9089
    Participant
    • Topics: 301
    • Replies: 190
    • ☆☆☆

    Hi, could you please explain this? Does this happen when the new depreciation charge is lower than the previous one?

    March 10, 2020 at 7:15 pm #565052
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54701
    • ☆☆☆☆☆

    I do explain this in my free lectures!

    It happens after we have revalued an assets. The new depreciation charge will be higher than the old depreciation charge. If the company wants to (they do not have to) then the excess may be transferred from the revaluation reserve to retained earnings. the might choose to do this because it is then distributable as dividend (as again I explain in my lectures).

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