{"id":95299,"date":"2020-12-24T14:39:02","date_gmt":"2020-12-24T09:09:02","guid":{"rendered":"https:\/\/www.vskills.in\/certification\/tutorial\/?page_id=95299"},"modified":"2024-04-12T14:25:20","modified_gmt":"2024-04-12T08:55:20","slug":"improvements-and-repairs","status":"publish","type":"page","link":"https:\/\/www.vskills.in\/certification\/tutorial\/improvements-and-repairs\/","title":{"rendered":"Improvements and Repairs"},"content":{"rendered":"\n

Any expenditure that increase the future benefits from the existing asset beyond its previously assessed standard of performance is included in the gross book value, e.g., an increase in capacity. A computer with 20GB hard disk crashed and was replaced with a 80GB hard disk, will be capitalised and added to the cost of the computer. The cost of an addition or extension to an existing asset, which has a separate identity and is capable of being used after the existing asset is disposed of, is accounted for separately. Current engine of an aircraft replaced with the new one on being damaged beyond repairs will be treated as a separate asset, as it has its own separate identity.<\/p>\n","protected":false},"excerpt":{"rendered":"

Any expenditure that increase the future benefits from the existing asset beyond its previously assessed standard of performance is included in the gross book value, e.g., an increase in capacity. A computer with 20GB hard disk crashed and was replaced with a 80GB hard disk, will be capitalised and added to the cost of the…<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-95299","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"\nImprovements and Repairs - Tutorial<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.vskills.in\/certification\/tutorial\/improvements-and-repairs\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Improvements and Repairs - Tutorial\" \/>\n<meta property=\"og:description\" content=\"Any expenditure that increase the future benefits from the existing asset beyond its previously assessed standard of performance is included in the gross book value, e.g., an increase in capacity. 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