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PPE - Coggle Diagram
PPE
Aquisition
Initial
Borrowing
Readying
Subsequent expenditure
Replace or renew
Maintenance
Restoration
Depreciation
Methods
Partial periods
Annual review
Revaluation
Accounting
Increase vs. decrease
Partial periods
Impairment
Annually
Recoverable amount
Reversal
Disclosure
Per class
Reconciliation
Other
Define
Recognise
Measure
Disposal
Depreciation
Gain or loss