# Companies Act 1985, Paragraph 17

Extent: E+W+S

Subject to any provision for depreciation or diminution in value made in accordance with paragraph 18 or 19 the amount to be included in respect of any fixed asset shall be its purchase price or production cost.

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Source: https://www.legislation.gov.uk/ukpga/1985/6/schedule/4/paragraph/17 (the official version)
Page: https://openlegislation.uk/companies-act-1985/schedule-4/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.