At 1 April 2015 14,851 Land & buildings: cost at 31 March 2015 19,400 Land & buildings: accumulated depreciation at 31 March 2015 6,480 Land & Buildings There were no additions to, or disposals of, land and buildings in the year. Land with a cost of £4.5 million is included in the cost of land & buildings at 31st March 2016. Depreciation is charged at a rate of 4% on the cost of buildings. Depreciation on buildings is to be allocated 50% to Cost of Sales and 50% to Administrative Expenses 8,200.

Land & Buildings There were no additions to, or disposals of, land and buildings in the year. Land with a cost of £4.5 million is included in the cost of land & buildings at 31st March 2016. Depreciation is charged at a rate of 4% on the cost of buildings. Depreciation on buildings is to be allocated 50% to Cost of Sales and 50% to Administrative Expenses. please can you explain in detail how to calculate it? If you have these details I want to calculate the land and building to keep it to the financial position