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  2. RCCA Accounts 2008-1

    https://www.fitz.cam.ac.uk/sites/default/files/mi-client/media/accounts/Accounts2008.pdf
    19 Dec 2008: An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. ... Maintenance of premises The cost of major refurbishment is capitalised and depreciated over the expected useful economic

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