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LITTLE
COST OVER BOOK VALUE
COST METHOD
1/1 2010
INVESTMENT IN LITTLE
200.000
CASH
200.000
- 31/12 2010
CASH
10.000
DIVIDEND
10.000
- 31/12 2010
INVESTMENT IN LITTLE 35.000
UNREALIZED GAIN-CI/NI 35.000
COST METHOD
1/1 2011
UNREALIZED GAIN-CI/NI 35.000
INVESTMENT IN LITTLE 35.000
- 31/12 2011
CASH 20.000
DIVIDEND 20.000
- 31/12 2011
INVESTMENT IN LITTLE 60.000
UNREALIZED GAIN-CI/NI 60.000
COST METHOD
1/1 2012
UNREALIZED GAIN-CI/NI 60.000
INVESTMENT IN LITTLE 60.000
- 31/12 2011
CASH 40.000
DIVIDEND 40.000
- 31/12 2011
INVESTMENT IN LITTLE 120.000
UNREALIZED GAIN-CI/NI 120.000
EQUITY METHOD
1/1 2010
INVESTMENT IN LITTLE 200.000
CASH 200.000
- 31/12 2010
CASH 10.000
INVESTMENT IN LITTLE 10.000
- 31/12 2010
INVESTMENT IN LITTLE 40.000
EQUITY IN LITTLE INCOME 40.000
- 31/12 2010
EQUITY IN LITTLE 4.000
INVESTMENT IN LITTLE 4.000
EQUITY METHOD
- 31/12 2011
CASH
20.000
INVESTMENT IN LITTLE 20.000
- 31/12 2011
INVESTMENT IN LITTLE 60.000
EQUITY IN LITTLE INCOME 60.000
- 31/12 2011
EQUITY IN LITTLE 4.000
INVESTMENT IN LITTLE 4.000
EQUITY METHOD
- 31/12 2012
CASH 40.000
INVESTMENT IN LITTLE 20.000
- 31/12 2012
INVESTMENT IN LITTLE 80.000
EQUITY IN LITTLE INCOME 60.000
EXTRAORDINARY INCOME OF LITTLE
20.000
- 31/12 2012
EQUITY IN LITTLE 4.000
INVESTMENT IN LITTLE 4.000
CALCULATION
AMORTIZATION
COST
200.000
BOOKVALUE
180.000
DIFFERENCE
20.000
ALLOCATED TO EQUIPMENT
REMAINING LIFE 5 YEAR
AMORTIZATION EXPENSES
4.000/YEAR