Depreciation - Administrative Buildings
Code: 5265
👁 Views: 63
Account Information
| Financial Statement | Income Statement |
| Normal Balance | Debit |
Definition
Depreciation expense for buildings dedicated to administrative offices (e.g., headquarters, administrative branches). Does not include factories or operational warehouses.
📐 IFRS vs US GAAP Accounting Treatment
IFRS
IAS 16 / IAS 38
PPE / Intangibles
US GAAP
ASC 360 / ASC 350
PPE / Intangibles
❓ Frequently Asked Questions
Q: How is depreciation of administrative buildings calculated?
A: Using the straight-line method over a useful life of 20-50 years, with an expected salvage value.