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  2. ANNUAL REPORT AND FINANCIAL STATEMENTS 2014 1 FITZWILLIAM COLLEGE ...

    https://www.fitz.cam.ac.uk/sites/default/files/RCCA%20Accounts%202014.pdf
    5 Dec 2014: and are depreciated on a straight line basis over theirexpected useful economic life of 50 years. ... Maintenance of premises. The cost of major refurbishment is capitalised and depreciated over the expected useful economic life of the assetconcerned.

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