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Question · Measurement on ceasing the classification

Corvel had classified a building as held for sale at a carrying amount of €900,000. It gives up the sale after 18 months. Case convention: the annual depreciation that would have been recognised is €60,000, i.e. €90,000 for the period. The recoverable amount at the date of the decision is €840,000. At what amount is the building measured on ceasing classification?

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