Depreciation of property, plant and equipment
Introduction
Depreciable amount (base) for assets
Determination of useful life
Method of cost apportionment
Straight-line method
Sum-of-digits method
Declining-balance method
Production basis
When to start depreciating an asset
Land and buildings
Derecognition of assets
Modifying existing non-current assets
Disclosure requirements
Revalua.....
