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as at 8 November 2011 ANNUAL REPORT AND FINANCIAL ...
https://www.wolfson.cam.ac.uk/sites/default/files/2018-08/rccawolfson1415.pdf12 Nov 2015: Freehold buildings are depreciated on a straight line basis over their expected useful economic life of 50 years (2% per annum). ... The related benefactions are credited to a deferred capital account and are released to the Income and Expenditure
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