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Can you help with this Accounting: type question:, On what value the depreciation is charged in the books of the buyer in case of hire

Can you help with this Accounting: type question:,
On what value the depreciation is charged in the books of the buyer in case of hire purchase method?
A. Hire purchase price
B. Cash price
C. Hire purchase price or cash price whichever is more
D. Assumed price

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