A thorough inspection of the property by a qualified Quantity Surveyor Two copies of the report, one for your records and one for your accountant. Both Prime Cost & Diminishing Value Methods Breakdown of plant & articles (items which have a higher depreciation rate) Annual depreciation totals Retrospective claims for clients that have not been claiming deduction over previous years (you can only backdate a claim 2 years plus the current year) Schedules cover the next 10 financial years