Calculate backlog depreciation at 31 December 2005 for the plant and equipment, the details of which are given in Question 30.5A.

Data From Question 30.5:-

The plant and equipment, details of which are given in Question 30.4, is depreciated on a straight line basis at 10 per cent per annum. The depreciation charge is based on year end values.

What is the current cost depreciation charge for the year ended 31 December 2005, if the index at that date is 160?

Data From Question 30.4:-

Plant and equipment was purchased on 1 January 2003 for £30,000, when the relevant specific price index was 90. What is the current cost value of the asset at 31 December 2004 if the index at that date is 120?