Telecommunications

Tower Site ROU Asset — Monthly Depreciation

Monthly depreciation of the right-of-use asset for a tower site lease.

Account NameTypeDebit ($)Credit ($)
Depreciation Expense — ROU (Tower)Expense (+)3,000.00-
Accumulated Depreciation — ROU TowerContra-Asset (+)-3,000.00

💡 Accountant's Note

An JOD 180,000 ROU asset over a 5-year tower lease depreciates at JOD 3,000/month. Tower depreciation is the largest component of lease-related depreciation for mobile operators.

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