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RCCAAcc9
https://newn.cam.ac.uk/wp-content/uploads/2015/09/NCAccounts200809.pdf6 Nov 2009: An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. ... Freehold buildings are depreciated on a straight line basis over theirexpected useful economic life of 100 years.
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