💨IMPACT LEVEL 1 — MEH
Epstein File EFTA01367202: Asset and Construction (DS10)
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This document is an accounting policy and asset depreciation schedule detailing the straight-line depreciation methodology applied to various asset categories including buildings (17-20 years), machinery and equipment/wind turbines (20 years), furniture and equipment (3-10 years), and vehicles and cranes (5-20 years). It also addresses construction costs, works in process, and gain/loss recognition on asset disposal.
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Depreciation is calculated on a straight-line basis over the useful life of each type of **asset** The remaining value of the depreciating assets, the estimated
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
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