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1993-07-27
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886b
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24 lines
$Title{Table 11.: Depreciation}
DKK or $
Balance of depreciable expenditure at the beginning of year 1,000
Less: proceeds of items disposed during the year (200)
Equals: basis for indexation 750
Plus: indexation (increase in cost of living - say 5 percent) 38
Plus: 5/6 of cost of items acquired during the year,
(Say DKK or $600) 500
Equals: depreciable balance 1288
Less: depreciation for the year at maximum rate (30 percent) (386)
Plus: 1/6 of cost of items acquired during the year 100
Equals: balance of depreciable expenditure at the end of year 1002
(to be carried forward)