The depreciation charge for each period shall be recognised in profit or loss unless it is included in the
carrying amount of another asset.
49 The depreciation charge for a period is usually recognised in profit or loss. However, sometimes, the future
economic benefits embodied in an asset are absorbed in producing other assets. In this case, the depreciation
charge constitutes part of the cost of the other asset and is included in its carrying amount. For example, the
depreciation of manufacturing plant and equipment is included in the costs of conversion of inventories (see
IAS 2). Similarly, depreciation of property, plant and equipment used for development activities may be
included in the cost of an intangible asset recognised in accordance with IAS 38 Intangible Assets.
The depreciation charge for each period shall be recognised in profit or loss unless it is included in the
carrying amount of another asset.
49 The depreciation charge for a period is usually recognised in profit or loss. However, sometimes, the future
economic benefits embodied in an asset are absorbed in producing other assets. In this case, the depreciation
charge constitutes part of the cost of the other asset and is included in its carrying amount. For example, the
depreciation of manufacturing plant and equipment is included in the costs of conversion of inventories (see
IAS 2). Similarly, depreciation of property, plant and equipment used for development activities may be
included in the cost of an intangible asset recognised in accordance with IAS 38 Intangible Assets.
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