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limited amount of depreciation

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All experts,

 

If I would like to limit amount of depreciation of asset , how I can do this.

For example, In case luxury car.

 

According to legal, even I bought car in value more than 1 million. But I can calculate depreciation of this car maximum 1 million only.

 

How I can slove this issue? Can I specify this calculation in each asset class?

 

Thank you so much.


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