Epstein File EFTA01367175: Asset and Construction (DS10)

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💨IMPACT LEVEL 1 — MEH

Epstein File EFTA01367175: Asset and Construction (DS10)

General DocumentDate unavailableEFTA013671751 keyword hits

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This document contains accounting policy and depreciation guidelines for asset management and construction-related expenditures. It outlines depreciation schedules for various asset types including buildings (20 years), furniture and equipment (1-10 years), machinery including wind turbines (20 years), and vehicles (5 years). The document addresses treatment of construction costs, asset disposal gains/losses, and capitalization of construction-related disbursements.

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🔑 Evidence Keywords

asset construction

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Excerpt 1

recognized as expenses in the year in which they are incurred Depreciation is calculated on a straight-line basis over the useful life of each type of **asset**

Excerpt 2

after its use is included in the cost of the respective **asset** if the recognition criteria for a provision are met.

Excerpt 3

Any loss or gain from the disposal of the **asset**, calculated as the difference between the net carrying amount and the sales proceeds, is recognized in