{
  "url": "https://openlegislation.uk/companies-northern-ireland-order-1986-revoked/schedule-9/paragraph-25",
  "json_url": "https://openlegislation.uk/companies-northern-ireland-order-1986-revoked/schedule-9/paragraph-25.json",
  "legislation": "nisi/1986/1032",
  "legislation_title": "The Companies (Northern Ireland) Order 1986 (revoked)",
  "legislation_url": "https://openlegislation.uk/companies-northern-ireland-order-1986-revoked",
  "path": "schedule/9/paragraph/25",
  "kind": "paragraph",
  "number": "25",
  "heading": null,
  "text": "In the case of any fixed asset which has a limited useful economic life, the amount of:\n(a) its cost; or\n(b) where it is estimated that any such asset will have a residual value at the end of the period of its useful economic life, its cost less that estimated residual value;\nshall be reduced by provisions for depreciation calculated to write off that amount systematically over the period of the asset's useful economic life.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisi/1986/1032/schedule/9/paragraph/25",
    "retrieved_at": "2026-10-29T04:48:35.100869+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}