# Commission Delegated Regulation (EU) No 906/2014 of 11 March 2014 supplementing Regulation (EU) No 1306/2013 of the European Parliament and of the Council with regard to public intervention expenditure, Division 4: In the case of depreciations as referred to in the second subparagraph of point 3, the relevant authority shall fix overall depreciation amounts by product and by the relevant authority who owns the product before the beginning of the following accounting year.

Extent: E+W+S+N.I.

To that end, the estimated selling price for products in storage shall be compared to the estimated carry-over value by product and by the relevant authority who owns the product. The overall depreciation amounts by product and by the relevant authority who owns the product concerned shall be obtained by multiplying the differences between the estimated carry-over values and the estimated selling prices by the estimated quantities in storage at the end of the accounting year.

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Source: https://www.legislation.gov.uk/eur/2014/906/annex/V/division/4 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-906/annex-V/division-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.