Depreciation must be located on the basis of the book value account after the tolerance decrease the value of the land. Buildings and equipment at a given date, the value of the land. The new equipment and buildings.
The depreciation is based on the carrying amount of the allowance for diminution in value of land. Plant and equipment at the date of valuation of land. Plant and equipment is
Depreciation shall be based on the book value after allowance for reduction of the value of the item of property, plant and equipment, the valuation of land transactions. The building and new equipment.