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Why in the Income Statement there is no line for the Depreciation Expense?
 
Why in the Income Statement there is no line for the Depreciation Expense?
 
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Why in the Income Statement there is no line for the Depreciation Expense?

There are to ways to prepare Income Statement: by function of expense and by nature of expense. Both formats are valid according to IFRS. We use more common format - by function of expense.
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