Page 130 - F3 -FA Integrated Workbook STUDENT 2018-19
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Chapter 8
3.2 Schedule of property, plant and equipment movements
Property Plant Motor Total
Vehicles
$000 $000 $000 $000
Cost or valuation
At 1 April 20X4 X X X X
Additions X X X X
Disposals (X) (X) (X) (X)
Revaluations X – – X
––– ––– ––– –––
At 31 March 20X5 X X X X
––– ––– ––– –––
Accumulated Depreciation
At 1 April 20X4 X X X X
Disposals (X) (X) (X) (X)
Revaluations (X) – – (X)
Charge for year X X X X
––– ––– ––– –––
At 31 March 20X5 X X X X
––– ––– ––– –––
Carrying amount at:
31 March 20X5 X X X X
––– ––– ––– –––
31 March 20X4 X X X X
––– ––– ––– –––
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