As 10 ...

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If the cost of land includes the costs of site dismantlement, removal and restorations

That portion of the land asset is depreciated over the period of benefits obtained by
incurring those costs.




explain this
Replies (1)

Those things come under provisions. 

If dismantle, removal and restoration cost is one crore, then

Fixed assets a/c one crore

To Provision liability a/c  one crore


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