(a)[6]
Prepare the disposal of machinery account covering the year ended 31 December 2015.
(b)[8]
Prepare the non-current assets schedule to be included in the published financial statements of the company for the year ended 31 December 2015 in line with International Accounting Standards.
(c)[3]
Explain why a business charges depreciation on its non-current assets.
(d)[8]
Evaluate the marketing director’s proposal, using calculations to support your answer.