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    <title>Depreciation Treatment on assets received in kind  for specific purpose (Corpus donation)</title>
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    <description>Depreciation on assets received in kind for a specified corpus purpose raises whether the charge should be adjusted against the related donation or corpus fund rather than recognised in the Income and Expenditure Account. The issue concerns appropriate accounting treatment under applicable accounting standards for purpose-specific donated assets.</description>
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      <description>Depreciation on assets received in kind for a specified corpus purpose raises whether the charge should be adjusted against the related donation or corpus fund rather than recognised in the Income and Expenditure Account. The issue concerns appropriate accounting treatment under applicable accounting standards for purpose-specific donated assets.</description>
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