This transaction is the Accumulate Depreciation from Import duty of spare parts. This spare part related to Major Overhaul(C-Inspection) which has already finished, and the new Major Overhaul(C-Inspection) occurred in August 2015.
Moreover, the new spare part has replaced the mentioned spare part. It was presented as write-off transaction. However, the new import duty of spare part in 015 C-inspection was recorded in account code 10136661 Prepaid-Import Duty.