第二年不是应该就是正常折旧了吗？

问题如下：

Question A company uses the straight-line method to depreciate its assets. One of its assets is accounted for under the revaluation model. At the end of Year 1, a revaluation gain is recorded for this asset in other comprehensive income. If there is no further revaluation in Year 2, what is the most appropriate depreciable base for the asset in Year 2?

选项：

A.No depreciation expense will be recorded under the revaluation model B.The asset’s value including the revaluation gain C.The asset’s original cost

解释：

Solution

B is correct. The revaluation model essentially resets the asset’s carrying value to fair value. Depreciation is then calculated based on the new carrying value, which would include the revaluation gain.

A is incorrect. This would be correct under a fair value approach, which is allowed for investment property. No depreciation is recorded under this approach.

C is incorrect. This would be correct under the cost approach.