# Companies Act 1985, Paragraph 24: General rules

Extent: E+W+S

Subject to any provision for depreciation or diminution in value made in accordance with paragraph 25 or 26 the amount to be included in respect of any fixed asset shall be its cost.

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Source: https://www.legislation.gov.uk/ukpga/1985/6/schedule/9/paragraph/24 (the official version)
Page: https://openlegislation.uk/companies-act-1985/schedule-9/paragraph-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.