Section 103.07. Depreciation.

Latest version.

The method of depreciation employed by the wholesaler shall be used in determining depreciation expense. In the event a wholesaler has failed to include depreciation as an expense, it shall be calculated by the straight line method and included as an expense item. If more than one method of depreciation has been employed by a wholesaler, then the method that results in the highest expense shall be used in determining costs.

History: Cr. Register, November, 1966, No. 131 , eff. 12-1-66.

                    
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