Think the whole point was that the depreciation had already been charged to one of the accounts shown in the trial balance (manufacturing expenses etc). So there was no need to include anything. You'll still pick up a lot of the marks otherwise, the marking scheme seems to be generous in that regard regardless of one or two mistakes.
I thought the finance question for this paper was far better than a lot of the past paper questions, but I suppose that depends on how comfortable you are with betas and WACCs!
Last edited by a moderator: Sep 30, 2018