At the date Alba SA acquired Brise SA (an associate), the fair value of one of Brise's buildings exceeded its carrying amount by 500,000. Case convention: the building is depreciated on a straight-line basis over its remaining useful life of 10 years, with no residual value. Calculate the additional annual depreciation to be taken into account in the share of profit (before applying Alba's percentage).
- Excess of the building's fair value at acquisition
- 500,000
- Remaining useful life
- 10