124% the asset through depreciation expense, and the benefit being received through revenue - in other words, matching expense with revenue. Fashion Rave Clothing has the following information (table 1 below) for its Building and Equipment: Building and Equipment Cost Residual Useful Life Details $ 500,000 0 30 years Table 1 Additionally, Fashion Rave Clothing has the following total figures for Debtors at the end of each financial year (table 2 below). The Provision for Doubtful Debts is to be maintained at 5% of debtors at the year-end. Assuming no provision had previously existed. Value of debtors (S) 7,000 Year ended December 31 2017 2018 8, 500 2019 8,000 Table 2