1. Depreciation accounting is simply a technique used to allocate the cost of a capital asset over its expected useful life. 2. In fact, there is a real example of depreciation accounting being practised alongside payments in lieu of depreciation. 3. Indeed, a significant part of it concerned the relevance of depreciation accounting. 4. The answer must be that it could not since the fact of adopting depreciation accounting severs the link with finance. |
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