AASB 116 requires that depreciation be reviewed:

Name: AASB 116 requires that depreciation be reviewed:
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AASB 116 requires that depreciation be reviewed at least annually. This is to ensure that the depreciation charge is still relevant and reflects the use, wear and tear and impairment of the asset over time. Additionally, any changes in the expectations regarding the patterns of use of the asset can also trigger a review of the depreciation charge.

AASB 116 Requires That Depreciation Be Reviewed