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The assesses the cash return to shareholders compared with the amount of money they have invested to earn that cash return. An intangible asset is measured by a company at fair value. The asset was revalued by $1,000 in 2018, and there is a revaluation surplus of $ 1,000 in the statement of financial position. At the end of 2019, the asset was valued again, and the downward valuation of $1,200 is required. Then, there should be a charge of $ 200 made as an in 2019