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  2. Statement of Principal Accounting Policies_

    https://www.fitz.cam.ac.uk/sites/default/files/mi-client/media/accounts/Accounts2006.pdf
    1 Dec 2006: 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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