Functional Curency example 2

Hello Sir, I just went through the lecture on chapter 8 2nd lecture and at 15.50 minutes through the vedio you have said the depreciation for this year of 5 million goes through the SPL, I am confused because I think the accumulated depreciation can be disclosed in SFP if necessary and only 1 million dep for the year should go through SPL of the year. Please confirm. Regard, Akash H