n If opening net assets are OMR 200,000, dividends are OMR 24,000, direct expenses are OMR 20,000 and closing OMR 300,000 then profit under financial concept of capital maintenance is: (1 mark) What will he the correct treatment for amortization expense? OMR 76,000 OMR 44,000 OMR 56,000 OMR 456,000