To adjust accumulated depreciation is proportional to the change in book value before deducting accumulated depreciation and accumulated impairment losses. So the book value after hitting new price equal to the price of the asset, the new hit. This method is often used when an asset is hitting new price by reference to it-cost-accumulated depreciation allowance replaced, na accumulated depreciation deducted from the book value, before deducting accumulated depreciation and accumulated impairment losses, so that the net value of the new show in a new strike price of the asset on which this method is often applied to the building.
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