THIS ITEM RELATES TO THE DEPRECIATION OF A MACHINE USED AS A FIXED...

2. This item relates to the depreciation of a machine used as a fixed asset for manufacturing one key product of AV Co. The machine underwent a major repair from 1 June 2011 to 30 November 2011 and because themachine was not in use during that period, the accountant added back a half-year’s depreciation to non-deductible expenses. When it was purchased on 1 April 2008, the machine had an original cost ofVND7,000 million and an expected useful life of seven years.