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  2. RCCA0405_SB2

    https://www.wolfson.cam.ac.uk/sites/default/files/2018-08/rccawolfson0405.pdf
    21 Dec 2005: Freehold buildings (including the cost of renewals) are depreciated on a straight line basis over the expected useful economic life of 50 years. ... The related benefactions are credited to a deferred capital grant and are released to the Income and

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