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DEPRECIATION SHORTAGE [1 record]

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Record 1 1990-08-02

English

Subject field(s)
  • Government Accounting
CONT

On disposal, the gross cost of the fund asset and its accumulated depreciation will be deleted from the accounts of the fund and any undepreciated amount is to be charged to an account entitled "Undepreciated Value of Dispositions". The depreciation shortage will be shown on the Statement of Operations as an extraordinary item.

French

Domaine(s)
  • Comptabilité publique

Spanish

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