Plant and equipment (PPE) is measured initially at cost (IAS16.15). Borrowing costs can add value directly to the acquisition, construction or production unit opts to adopt such a policy consistently (IAS23.11). Property, plant and equipment may be revalued to fair value of the assets in which the class which is the best treatment (for example, all of the properties revaluation washing soda of freehold) (IAS16.31 and 36). Revaluation surpluses are recognized directly in equity, not in the income statement; Losses washing soda on revaluation are recognized as expenses in the income statement (IAS16.39 and 40). Depreciation is charged to write off the cost or valuation of assets over the estimated useful lives at the bottom of the recoverable washing soda amount (IAS16.50). As the cost of depreciation expense recognized in the income statement is included in the carrying amount of the asset (IAS16.48). Depreciation of PPE used for development activities may be included in the cost of an intangible asset recognized in accordance with IAS38 Intangible assets (IAS16.49). This method of depreciation are reviewed washing soda at least annually and recoverable amount (IAS16.61). In most cases this is the way "straight line" depreciation charges of the same date when the asset is brought into use until the expected economic benefit it is sold or not, and further, but the other pattern is used, the depreciation period of the assets are used proportionately more than others (IAS16.56).
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