Answer / yogesh wankhade

Capitalisation means Asset has been purchased and ready to
use in day to day business.

AUC means asset not yet capitalised and when its totaly
build up then we capitalise it and from that period onwards
dep. get posted for that particular asset

Answer / smv

Direct capitalization mean the asset which we can utilize and deprecation applicable when acquisition of asset

AUC capitalization mean the asset which we can utilize and also depreciation applicable after AUC Line items settlement.

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