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  2. RCCAAcc4

    https://newn.cam.ac.uk/wp-content/uploads/2015/09/NCAccounts200304.pdf
    21 Feb 2005: Freehold buildings are depreciated on a straight line basis over their expected useful economic life of 100 years. ... The related benefactions are credited to a deferred capital account and are released to the Income and Expenditure Account over the
  3. RCCAAcc5

    https://newn.cam.ac.uk/wp-content/uploads/2015/09/NCAccounts200405.pdf
    7 Dec 2005: Freehold buildings are depreciated on a straight line basis over their expected useful economic life of 100 years. ... The related benefactions are credited to a deferred capital account and are released to the Income and Expenditure Account over the

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