The above case refers to a scope limitation reservation. But I'm not sure what opinion to express in the audit report. My doubt is whether I should express the opinion as an opinion with reservation or if I should express it as an excuse of opinion. Can you help me in this regard? and tell me why you think is the one you chose? Thanks

1- The Investments in progress - Tangible fixed assets account shows a balance of 1,950,000 euros related to the acquisition and installation of new production equipment in full operation since 01/September/2021. It was not possible to determine the level of use of this machine during production time in 2021 and 2022. No basis for determining residual value was found. The entity did not register any depreciation