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