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Also carrying amount of PPE at31st Dec2014
Net Book Value =58,500 -34,500
=24,000 as at1st of Jan2014
So calculate the dep on NBV =24,000 @12.5 %
So, Depreciation = 3,000 for the Year
And Carrying Amount is :
=24,000 -3,000 =21,000 as at31st December2014
Using Reducing Balance Method the depreciation charge for the Y/E2014 will be3000.
The depreciation expense is3,000 while its carrying amount is21,000
36000 depreciation at the end of year ended2014