Intangible Depreciating Assets First Deducted
This is the value, during the relevant period, for the cost of all intangible depreciating assets for which the entity is claiming a deduction for the decline in value for the first time.
Wiki for Australian Tax Information
Menu:This is the value, during the relevant period, for the cost of all intangible depreciating assets for which the entity is claiming a deduction for the decline in value for the first time.