# The Companies (Northern Ireland) Order 1986 (revoked), Paragraph 17: General rules

Extent: N.I.

Subject to any provision of depreciation or diminution in value made in accordance with paragraph 18 or 19 or 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/nisi/1986/1032/schedule/8/paragraph/17 (the official version)
Page: https://openlegislation.uk/companies-northern-ireland-order-1986-revoked/schedule-8/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.