9. MNO Ltd acquired a property on 1 January 2018 for its investment potential at a cost of GHC200,000. On acquisition, the property was estimated to have useful life of 40 years. MNO adopted a policy of fair valuation for subsequent measurement. The fair value of the asset at 31 December 2018 was GHC202,800 . Effective 1 January 2019, management of MNO decided to use the property as business premise. The original estimated useful life remained unchanged. Required Account for the treatment of this property in the 2018 and 2019 financial statements of MNO Ltd