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Chapter 6






                          Overview





                                                       Capital v revenue

                                                           expenditure






                         Non-current
                              asset                     Non-current assets

                            register






                                                        Purchase to use

                                                         within business






                                                            Measure cost




                                                          Record purchase




                                                Calculate and record depreciation





                                              Straight-line             Reducing-balance
                                                 method                        method





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