Which accounting concept is being applied when goods taken by an owner for own use are treated as drawings? A B C D business entity materiality realisation substance over form 2 Why is an expense for depreciation included in the financial statements? A B to charge the wear and tear on non-current assets against profits to make cash available to replace non-current assets C to set cash aside for future repairs of non-current assets D to show the current market values of non-current assets