Zylbane acquired a production line for 500,000 on 1 January 2021, depreciated on a straight-line basis over 10 years, with no residual value. At 1 January 2025, its remaining useful life is reduced to 4 years. Compute the carrying amount at the date of change and 2025 depreciation.
- Acquisition cost
- 500,000
- Initial useful life
- 10
- Revised remaining useful life
- 4