[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-28733":3,"doc-seo-28733":25},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"file_id":15,"file_url":16,"file_type":17,"file_size":18,"view_count":4,"is_deleted":4,"is_public":19,"is_downloadable":19,"audit_status":19,"page_count":11,"language":20,"language_code":21,"table_of_contents":22,"faqs":22,"seo_title":13,"seo_description":14,"update_tm":23,"read_time":24},28733,4398048950312,"Violet","https://ap-avatar.wpscdn.com/avatar/400002538284de19e3c?_k=1778320343897328908",4,"Exam","Chapter 7 Non-current Assets Cost and Depreciation","Chapter 7 focuses on non-current assets and the accounting treatment of cost and depreciation. The material explains the purpose of charging depreciation, the principles governing valuation at cost less accumulated depreciation, and how depreciation policies affect financial statements and disposal outcomes. Multiple-choice questions test understanding of profit or loss on the sale and disposal of machines and equipment, including reducing balance and straight-line methods, full-year charge rules, and timing across purchase and disposal dates. Scenarios require computing accumulated depreciation and comparing proceeds with carrying amounts.","cbCail5mKTFLpdKR","https://ap.wps.com/l/cbCail5mKTFLpdKR","docx",21881,1,"English","en","",1778280376,10,{"code":4,"msg":26,"data":27},"ok",{"site_id":28,"language":21,"slug":29,"title":13,"keywords":22,"description":14,"schema_data":30,"social_meta":63,"head_meta":65,"extra_data":67,"updated_unix":23},105,"chapter-7-non-current-assets-cost-and-depreciation",{"@graph":31,"@context":62},[32,48],{"@type":33,"itemListElement":34},"BreadcrumbList",[35,39,43,46],{"item":36,"name":37,"@type":38,"position":19},"https://docshare.wps.com","Home","ListItem",{"item":40,"name":41,"@type":38,"position":42},"https://docshare.wps.com/document/","Document",2,{"item":44,"name":12,"@type":38,"position":45},"https://docshare.wps.com/document/exam/",3,{"item":47,"name":13,"@type":38,"position":11},"https://docshare.wps.com/document/chapter-7-non-current-assets-cost-and-depreciation/28733",{"url":47,"name":13,"@type":49,"author":50,"headline":13,"publisher":52,"fileFormat":55,"description":14,"dateModified":56,"datePublished":56,"encodingFormat":55,"isAccessibleForFree":57,"interactionStatistic":58},"DigitalDocument",{"name":9,"@type":51},"Person",{"url":36,"name":53,"@type":54},"DocShare","Organization","application/vnd.openxmlformats-officedocument.wordprocessingml.document","2026-05-08",true,{"@type":59,"interactionType":60,"userInteractionCount":4},"InteractionCounter",{"@type":61},"ViewAction","https://schema.org",{"og:url":47,"og:type":64,"og:title":13,"og:site_name":53,"og:description":14},"article",{"robots":66,"canonical":47},"index,follow",{"doc_id":7,"site_id":28}]