Ipcc paper 5 electricity a/c's?

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Friends can any one plz tell me whether Disposal of Surplus, Repairs and Renewals etc., are there in the IPCC Paper 5 Advanced Accounting Electricity Company Accounts Syllabus? Some are saying yes n some are saying no.  Plz Clarify...

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no disposal of surplus, repairs and renewals sums.. in electricity accounts syllabus.. only depreciation based sums.. you can find in New practice manual


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