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Property, plant and equipment
Land
Building
Plant & Machinery
Fixture, furniture & fittings
Motor vehicle
TOTAL
£
Balance as at 1.1
x
Additions (purchase)
Revaluation gain
-
Disposal
(x)
Balance as at 31.12
Change in the year
Eliminated in disposal
Eliminated in revaluation
As at 31.12
As at 1.1
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Evaluate the importance of leverage in financial management of a small scale company
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