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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › depreciation
“Depreciation is charged to the statement of profit or loss, unless it is included in the carrying amount of another asset.”
sir can you explain this line with an example, just the second part of the sentence from “unless….another asset”?
Example
Depreciation of PPE which is used as part of a development project.
DR INTANGIBLE CR PPE
