Where an addition to or extension of a depreciable asset is separable from the original asset and able to be used after that asset is disposed of,the extension or addition should still be depreciated over the life of the original asset.

Question

Quizplus · Accepted Answer

An addition or extension that is separable from the original asset and can be used after the disposal of the original asset should be depreciated over its own useful life, not the remaining life of the original asset.

Where an Addition to or Extension of a Depreciable Asset