Module 18 min876 wordsFree — no account
Separating short term from long term
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 57 words · 1 min
Worked example
The fit-out contractor's van
Bought for €26,000, held for four years, written down by €19,500. Net carrying amount: €6,500. Sale price: €11,000. Gain: €4,500. The asset being depreciable and held for more than two years, the short-term portion is capped at the depreciation deducted, that is €19,500: the €4,500 fits entirely inside it. No long-term element arises.
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