Presentation of accummulated depreciation

Hi

As per the new companies act 2013, based on Schedule II, remaining useful life of the asset is " Nil", then the written down value of the assets could be either be recognised in opening retained earrning or in the statement of profit and loss.

My query,

If we decied to recognise in the opening retained earning then how we should show in the Balance Sheet? How exactly it has to be presented?

Regards

Ramesh