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No entry is required if the asset is using after its useful period have zero salvage value.Amount shown in Balance Sheet with full amount and with accumulated depreciation.
For Example An asset having a cost of and after useful life of5 years.So in each year depreciation would be0 and accumulated depreciation after5 years would be.So asset with cost of and Accumulated depreciation of shown in the Balance sheet.Means with zero Book value.
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