Property, plant and equipment (PPE) is usually the largest group of assets in a manufacturing, trading or service company. The depreciation charged on it is one of the biggest expenses. International Accounting Standard (IAS) 16 Property, Plant and Equipment sets the rules.
This topic covers what counts as PPE, when it is recognised, what goes into its cost, how later spending is treated, and how depreciation is calculated, reviewed and changed. The next topic covers revaluation, derecognition and disclosure.
PPE is examined every sitting, either as a calculation in the main financial statements question or as a short question on the standard. In the diets reviewed for this page, part (b) of Question 7 in November Diet, 2021 and in May Diet, 2023 each carried 5 marks on IAS 16. Read accounting bases, going concern and fair presentation first.
In 30 seconds
PPE is tangible items held for use in production or supply, for rental or for administration, and expected to be used for more than one period. It is recognised if future economic benefits are probable and the cost can be measured reliably.
Cost is the purchase price (after trade discounts, plus import duties and non-refundable taxes) plus directly attributable costs of getting the asset ready for use, plus the estimated dismantling and site restoration cost. Administration costs, training and start-up costs are excluded. Improvements are capitalised; repairs are expensed.
Depreciation allocates the depreciable amount (cost less residual value) over the useful life, from when the asset is available for use until it is held for sale or derecognised. Changes in useful life, residual value or method are changes in estimate applied from the date of change.
Definition and recognition
Property, plant and equipment is made up of tangible items that are held for use in the production or supply of goods or services, for rental to others or for administrative purposes, and that are expected to be used during more than one period. Spare parts, stand-by equipment and servicing equipment are PPE if they meet that definition. If they do not, they are inventory.
The cost of an item is recognised as an asset if, and only if, it is probable that future economic benefits associated with the item will flow to the entity. The cost of the item can be measured reliably.
Items bought for safety or environmental reasons may not directly increase future benefits, yet they can still be recognised because the entity needs them to obtain benefits from its other assets. A chemical manufacturer that installs new handling processes to meet environmental rules for storing dangerous chemicals recognises them as an asset, because without them it could not make and sell the chemicals.
Measurement at recognition: cost
PPE is first measured at cost: the cash or cash equivalents paid, or the fair value of other consideration given, to acquire or build the asset. Where an asset is paid for after normal credit terms, cost is the cash price equivalent on the recognition date, and the difference between that and the total payment is interest over the period of credit, unless it is capitalised under IAS 23 Borrowing Costs.
Elements of cost
The cost of an item of PPE consists of its purchase price after any trade discount, plus import duties and non-refundable taxes, plus the directly attributable costs of bringing the asset to the location and condition needed for it to operate as management intends. These include:
- employee costs arising directly from installing or constructing the asset;
- site preparation;
- delivery costs (carriage inwards);
- installation and assembly costs;
- testing costs to check whether the asset is functioning properly, meaning its technical and physical performance; and
- professional fees directly attributable to the purchase.
Proceeds from selling items produced while the asset is being brought to the location and condition needed to operate, such as items made during testing, are not deducted from cost. Since the 2022 amendment to IAS 16 they are recognised in profit or loss, together with the cost of producing those items, which is measured under IAS 2.
\nIf the entity must dismantle and remove the asset at the end of its life and restore the site, the initial cost also includes the estimated cost of doing so. The provisions topic explains how that obligation is measured. Recognition of costs stops when the asset is in the location and condition needed to operate as management intends, which can be before it is actually used.
Costs that are not part of the cost of PPE are the costs of opening a new facility, the costs of introducing a new product or service (including advertising and promotion), the costs of doing business in a new location or with a new class of customer (including staff training), and administration and other general overheads. A self-constructed asset is costed on the same principles as an acquired one.
Where a company makes similar assets for sale, the cost of an asset for its own use is normally the same as the cost of the asset for sale measured under IAS 2 Inventories.
Deferred payment and exchanges
If payment is due after normal credit terms, the asset is recorded at the present value of the payment, and interest is recognised over the credit period. A company buys a machine on 1 January 20X7 for ₦5,000,000, payable in one year, with a discount rate of 6%. The cost is ₦5,000,000 ÷ 1.06 = ₦4,716,981. The entry on 1 January is Dr PPE ₦4,716,981, Cr Liability ₦4,716,981.
By 31 December the interest is ₦4,716,981 × 6% = ₦283,019, charged to profit or loss (Dr Finance cost, Cr Liability), and the liability of ₦5,000,000 is settled in cash.
An asset acquired in exchange for another asset is measured at fair value, using the fair value of the asset given up unless the fair value of the asset received is more clearly evident. Exceptions: the exchange lacks commercial substance, or the fair value of neither asset can be measured reliably. In those cases cost is the carrying amount of the asset given up.
An exchange has commercial substance to the extent that future cash flows are expected to change as a result of it.
Expenditure after acquisition
Later spending on a non-current asset is capitalised if it meets the recognition criteria. In practice it is capitalised when it improves the asset, by enhancing its performance or extending its life, or when it replaces a part, provided the replaced part is treated as disposed of. Repairs and maintenance are expensed as they are incurred, because they bring no additional future benefits. The basic rule: improvements are capitalised and repairs are expensed.
Some assets may be operated only if they have regular major inspections. The cost of a major inspection is included in the carrying amount as a replacement when the recognition criteria are met, and any remaining carrying amount of the previous inspection is derecognised. For example, a shipping company must dry-dock its ships every three years at a cost of ₦3,000,000.
A ship costs ₦200 million and has a 20-year life. At purchase, ₦3,000,000 is treated as a separate component and depreciated over three years, and the remaining ₦197 million over 20 years. At the end of year 3, the new overhaul cost is capitalised and the cost and accumulated depreciation of the old component are removed.
Measurement after recognition
After recognition an entity chooses one of two models for each class of PPE. Under the cost model an asset is carried at cost less accumulated depreciation and accumulated impairment losses. Under the revaluation model it is carried at its fair value at the date of revaluation less subsequent accumulated depreciation and impairment losses.
The choice applies to every item in a class, so a business cannot carry one vehicle at cost and revalue a similar one. It can use different models for different classes, for example cost for plant and the revaluation model for property. The next topic explains the revaluation model in full.
Depreciation
Depreciation is the systematic allocation of the depreciable amount of an asset over its useful life. The depreciable amount is cost, or another amount substituted for cost, less residual value.
The residual value is the amount the entity would currently receive from disposing of the asset, after deducting the estimated costs of disposal, if the asset were already as old and in the condition expected at the end of its useful life. The useful life is the period over which the asset is expected to be available for use, or the number of production or similar units expected from it.
The carrying amount is cost less accumulated depreciation and accumulated impairment losses.
- Components. Each part of an item whose cost is significant in relation to the total cost is depreciated separately. A jet whose engines, airframe and fittings have different lives is depreciated component by component.
- Where the charge goes. Depreciation is an expense in profit or loss, unless the asset is used to build another asset, in which case it is capitalised in that asset.
- Start. Depreciation begins when the asset is available for use, which means in the location and condition needed to operate as intended. That may be before it is actually used.
- Stop. Depreciation ends at the earlier of the date the asset is classified as held for sale under International Financial Reporting Standard (IFRS) 5 and the date it is derecognised. It does not stop when the asset becomes idle or is retired from active use.
- Residual value. It is often small enough to ignore. If it equals or exceeds the carrying amount, the depreciation charge is zero.
- Land and buildings. They are separate assets even when bought together. Land normally has an unlimited life and is not depreciated, unless it has a physical attribute used up over time. A quarry site that cost ₦50,000,000 and will be worked for 20 years is depreciated over 20 years. Buildings have limited lives and are depreciated.
Methods
The method must reflect the pattern in which the asset’s economic benefits are consumed.
- Straight line. The depreciable amount is charged in equal amounts each period: (cost − residual value) ÷ useful life. The charge in the first and last year is time apportioned.
- Reducing balance. A fixed percentage of the carrying amount at the start of the period. The year 2 charge equals the year 1 charge multiplied by (1 − the percentage). The rate that writes an asset down to its residual value over n years is 1 − (residual value ÷ cost) to the power 1/n.
An asset costing ₦10,000 with a residual value of ₦2,000 over five years has a rate of 1 − (0.2)1/5 = 27.5%.
The charges are ₦2,750, ₦1,994, ₦1,445, ₦1,048 and ₦763, which leaves ₦2,000 after a rounding difference of ₦3. - Units of production. (Cost − residual value) ÷ total expected output, multiplied by the output of the period.
Reviewing useful life, residual value and method
IAS 16 requires useful lives and residual values to be reviewed at least at each year end, and the method to be reviewed periodically. A change in any of them is a change in accounting estimate. It is applied from the date of the change and is not applied retrospectively.
The carrying amount at the date of the change, less any new residual value, is written off over the remaining useful life.
Impairment
Both models refer to impairment. Under IAS 36 Impairment of Assets an asset is carried at no more than its recoverable amount, the higher of fair value less costs to sell and value in use. The loss is the amount by which the carrying amount exceeds the recoverable amount, and it is recognised in profit or loss. Later depreciation is based on the revised carrying amount.
For Asset 1 with a carrying amount of ₦80,000 and recoverable amount of ₦150,000, there is no loss; for an asset with a carrying amount of ₦120,000 and a recoverable amount of ₦105,000 the loss is ₦15,000. The impairment topics later in this course cover IAS 36 fully.
The ideas in more depth
Several assets in one year
In any year the charge is made up of depreciation on assets held for the whole year, depreciation on assets sold in the year up to the sale date, and depreciation on assets bought in the year from the purchase date. With reducing balance, the carrying amount at the start of the year must be split between the assets kept and the assets sold.
Correcting errors
An error may treat a repair as a capital item, or the reverse. Suppose ₦200,000 of repairs was capitalised on 1 August and depreciated at 15% reducing balance for five months. The plant account showed cost ₦1,200,000, accumulated depreciation ₦500,000 and a carrying amount of ₦700,000. The correcting entries are: Dr Repairs expense ₦200,000, Cr Plant cost ₦200,000; and Dr Accumulated depreciation ₦12,500, Cr Depreciation expense ₦12,500 (₦200,000 × 15% × 5/12). Cost becomes ₦1,000,000, accumulated depreciation ₦487,500 and the carrying amount ₦512,500.
The reverse error, where a capital item was expensed, is corrected by capitalising it and charging depreciation from its date.
Sources and references
- IAS 16 Property, Plant and Equipment: recognition, measurement at and after recognition, depreciation and derecognition.
- Amendments to IAS 16: Proceeds before Intended Use, effective for annual periods beginning on or after 1 January 2022. \n
- IAS 2 Inventories, IAS 23 Borrowing Costs, IAS 36 Impairment of Assets and IFRS 5 Non-current Assets Held for Sale and Discontinued Operations, for the cross-references above.
These points are stated as at 5 November 2026.
Worked examples
Example 1: cost of a plant. A company buys plant with a list price of ₦1,000,000 and a trade discount of ₦50,000. It pays delivery of ₦100,000, installation of ₦125,000, site preparation of ₦200,000 and architect’s fees of ₦15,000. A test run costs ₦75,000, and the items produced in it are sold for ₦10,000, which is recognised in profit or loss. Administration expenses allocated to the project are ₦150,000.
Local officials make the licence to operate conditional on removing the plant and restoring the site at the end of its life, and the present value of that cost is ₦250,000. Required: the cost of the plant.
- Purchase price.
₦1,000,000 − ₦50,000 = ₦950,000. - Directly attributable costs. Delivery ₦100,000, installation ₦125,000, site preparation ₦200,000, architect’s fees ₦15,000 and the test run ₦75,000. The ₦10,000 from selling the items produced is not deducted. It is recognised in profit or loss with the cost of producing those items.
- Decommissioning. The present value of the removal and restoration obligation, ₦250,000, is added to cost.
- Exclude administration. The ₦150,000 of administration costs is not a cost of the asset.
- Total.
₦950,000 + ₦100,000 + ₦125,000 + ₦200,000 + ₦15,000 + ₦250,000 + ₦75,000 = ₦1,715,000.
Example 2: a change in useful life. A machine cost ₦150,000 on 1 January Year 2 and was depreciated straight line over 10 years with a residual value of ₦30,000. During Year 5 the total life is re-assessed at 7 years and the residual value at nil. Required: the depreciation charge for Year 5.
- Original charge.
(₦150,000 − ₦30,000) ÷ 10 = ₦12,000 a year for Years 2, 3 and 4, a total of ₦36,000. - Carrying amount at the end of Year 4.
₦150,000 − ₦36,000 = ₦114,000. - Remaining life. 7 total years less 3 already used = 4 years, with no residual value.
- Year 5 charge.
₦114,000 ÷ 4 = ₦28,500.
No restatement of earlier years is made.
Example 3: a change of method. Oyo Fabrics bought a machine for ₦30,000 on 1 January 20X3 and depreciated it straight line over 10 years with no residual value. At the end of 20X6 it changes to reducing balance at 25%, applied from 1 January 20X6. Required: the 20X6 charge.
- Carrying amount at the end of 20X5.
₦30,000 − (₦30,000 × 3/10) = ₦21,000. - 20X6 charge.
25% × ₦21,000 = ₦5,250.
Example 4: purchases and a sale in reducing balance. A company depreciates plant at 20% reducing balance. It buys plant for ₦800,000 on 1 January 20X4, plant for ₦500,000 on 30 June 20X5 and plant for ₦240,000 on 28 February 20X6, and on 31 March 20X6 it sells items that cost ₦300,000 from the 20X4 purchase. Required: the depreciation for 20X4, 20X5 and 20X6, with time apportionment in the years of purchase and sale.
- 20X4.
20% × ₦800,000 = ₦160,000. - 20X5.
The 20X4 asset: (₦800,000 − ₦160,000) × 20% = ₦128,000.
The new asset: ₦500,000 × 20% × 6/12 = ₦50,000.
Total ₦178,000. - 20X6, 20X4 asset.
Carrying amount at the start is ₦800,000 − ₦160,000 − ₦128,000 = ₦512,000.
Assets kept (₦512,000 × 500/800 = ₦320,000) are charged 20% = ₦64,000.
Assets sold (₦512,000 × 300/800 = ₦192,000) are charged 20% × 3/12 = ₦9,600. - 20X6, 20X5 asset.
Carrying amount at the start is ₦500,000 − ₦50,000 = ₦450,000, charged 20% = ₦90,000. - 20X6, 20X6 asset.
₦240,000 × 20% × 10/12 = ₦40,000. - Total 20X6.
₦64,000 + ₦9,600 + ₦90,000 + ₦40,000 = ₦203,600.
How to answer in the exam
- State recognition criteria. Two points: probable future economic benefits and reliable measurement of cost. One mark each.
- State or list elements of cost. Give six or more items. Add the dismantling cost, which is often missed.
- Calculate cost. List each item and mark it as included or excluded with a word. Show subtotals.
- Calculate depreciation. Write the formula, then the working, then the time apportionment. State when depreciation starts.
- Changes in estimates. Say “prospective” and write off the carrying amount over the remaining life.
Common mistakes in the exam
- Including administration, training or start-up costs in the cost of the asset.
- Deducting the proceeds of test output from cost. They go to profit or loss. Forgetting the decommissioning cost is the other common slip.
- Deducting a settlement discount from cost. Only trade discounts are deducted.
- Restating earlier years for a change in useful life or method. It is a change in estimate, applied prospectively.
- Depreciating land that has an unlimited life.
- Stopping depreciation when an asset is idle. It continues until the asset is held for sale or derecognised.
- Capitalising repairs, or expensing improvements.
Quick revision
- PPE: tangible, held for use, used over more than one period. Recognise if benefits are probable and cost is reliable.
- Cost: price less trade discount, plus duties and taxes, plus directly attributable costs, plus dismantling estimate. Exclude administration, training, start-up.
- Deferred payment: present value; interest over the credit period.
- Improvements capitalised; repairs expensed; replaced parts derecognised.
- Depreciation: (cost − residual) ÷ life; start when available for use; stop at held for sale or derecognition; components separately.
- Changes in life, residual value or method: estimate, prospective.
Practice questions
These are original questions written in the style of the Institute’s exams. Try each one before you open the answer. Section A is a recall check, because the paper itself is written.
Recall check: multiple choice
Question 1. An item of PPE is recognised as an asset only if:
- Its cost is more than a set threshold
- The entity legally owns it
- Future economic benefits are probable and the cost can be measured reliably
- It was bought for cash
Show the answer
C. Those are the two recognition criteria in IAS 16.
Question 2. Which of the following is excluded from the cost of an item of PPE?
- Costs of training staff to use it
- Delivery costs
- Site preparation costs
- Installation costs
Show the answer
A. Training is not a cost of bringing the asset to its location and condition. The others are directly attributable.
Question 3. A machine has a list price of ₦1,000,000 with a trade discount of ₦50,000. Delivery cost ₦100,000 and administration expenses allocated were ₦150,000. The cost of the machine is:
- ₦1,250,000
- ₦1,100,000
- ₦1,200,000
- ₦1,050,000
Show the answer
D. ₦1,000,000 − ₦50,000 + ₦100,000 = ₦1,050,000. Administration costs are excluded.
Question 4. Freehold land is normally:
- Depreciated over 50 years
- Not depreciated because it has an unlimited life
- Expensed when bought
- Revalued every year
Show the answer
B. Land normally has an unlimited life, with exceptions such as a quarry.
Question 5. A change in the estimated useful life of an asset is:
- A prior period error
- A change in accounting policy
- A change in accounting estimate, applied prospectively
- A change that restates earlier years
Show the answer
C. The carrying amount is written off over the remaining life.
Question 6. Depreciation of an asset begins when:
- It is available for use
- It is first used in production
- It is paid for
- The next financial year starts
Show the answer
A. Depreciation starts when the asset is in the location and condition to operate as intended, even if not yet used.
Question 7. Depreciation of an asset ceases at the earlier of:
- The asset becoming idle
- The asset being retired from active use
- The asset being fully repaired
- Classification as held for sale and derecognition
Show the answer
D. Idleness or retirement from active use does not stop depreciation.
Question 8. Repairs and maintenance expenditure is:
- Capitalised
- Expensed as incurred
- Added to the revaluation surplus
- Deferred to later years
Show the answer
B. Repairs bring no additional future benefits.
Question 9. An asset costing ₦50,000 is depreciated at 20% reducing balance. The charge for year 2 is:
- ₦8,000
- ₦10,000
- ₦6,400
- ₦9,000
Show the answer
A. Year 1 is ₦10,000, leaving ₦40,000. Year 2 is 20% × ₦40,000 = ₦8,000.
Question 10. A part of an item of PPE with a cost that is significant in relation to the total cost must be:
- Capitalised
- Expensed
- Revalued
- Depreciated separately
Show the answer
D. Significant components are depreciated separately.
Section B style: written questions
Question 11 (10 marks). (a) State the criteria for recognising an item of property, plant and equipment. (2 marks) (b) State FOUR elements of the cost of an item of property, plant and equipment. (4 marks) (c) State FOUR costs that are not part of the cost of an item of property, plant and equipment. (4 marks)
Question 12 (15 marks). Ota Industries buys a machine. The list price is ₦2,400,000 and it receives a 5% trade discount. It pays import duty of ₦120,000, delivery of ₦80,000, installation of ₦150,000 and site preparation of ₦200,000. Testing costs ₦90,000, and the output sold during testing raised ₦15,000, which the company treats in line with IAS 16. It spends ₦40,000 on training staff and allocates ₦60,000 of administration costs.
The present value of the estimated cost of dismantling the machine and restoring the site is ₦180,000. The machine is available for use on 1 April 20X1, has a useful life of 10 years and a residual value of ₦300,000, and is depreciated straight line. The year end is 31 December.
(a) Calculate the cost of the machine, stating the treatment of each item. (7 marks)
(b) Calculate the depreciation charge for the year ended 31 December 20X1. (4 marks)
(c) Explain how later expenditure on the machine is treated, distinguishing improvements from repairs. (4 marks)
A further written question
Question 13 (20 marks). Abeokuta Printing depreciates plant at 25% reducing balance, time apportioned in the years of purchase and sale. It bought plant for ₦600,000 on 1 January 20X5 and plant for ₦300,000 on 1 October 20X6. On 1 July 20X7 it sold items that cost ₦200,000 from the 20X5 purchase.
(a) Calculate the depreciation charge for 20X5 and for 20X6. (6 marks)
(b) Calculate the depreciation charge for 20X7. (8 marks)
(c) A repair costing ₦120,000 was capitalised on 1 October 20X7 and depreciated at 25% reducing balance for three months. Prepare the correcting entries and state the effect on profit for 20X7. (6 marks)
Model answers
Show the model answer to Question 11
(a) It is probable that future economic benefits associated with the item will flow to the entity (1), and the cost of the item can be measured reliably (1).
(b) (1 mark each, any four) The purchase price after trade discount; import duties and non-refundable taxes; delivery costs; installation and assembly costs; site preparation; employee costs of installation or construction; testing costs; directly attributable professional fees; the estimated cost of dismantling and site restoration.
(c) (1 mark each, any four) Costs of opening a new facility; costs of introducing a new product or service, including advertising; costs of conducting business in a new location or with a new class of customer, including staff training; administration and other general overheads; costs after the asset is ready for use.
Show the model answer to Question 12
(a) Purchase price: ₦2,400,000 × 95% = ₦2,280,000 (1). Import duty ₦120,000, delivery ₦80,000, installation ₦150,000 and site preparation ₦200,000 are included (1 for the group, ₦550,000), giving ₦2,830,000 (1). Testing costs of ₦90,000 are included in full (1). The ₦15,000 raised by selling output made during testing is not deducted from cost; it is recognised in profit or loss (1). The present value of dismantling ₦180,000 is included (1), giving a cost of ₦3,100,000 (1). Staff training ₦40,000 and administration ₦60,000 are excluded (1).
(b)
- Depreciable amount.
₦3,100,000 − ₦300,000 = ₦2,800,000 (1). - Annual charge.
₦2,800,000 ÷ 10 = ₦280,000 (1). - Depreciation starts on 1 April 20X1, so nine months: ₦280,000 × 9/12 (1) = ₦210,000 (1).
(c) Expenditure is capitalised if it improves the asset, by enhancing its performance or extending its useful life, or replaces a part (the replaced part being derecognised). (2) Repairs and maintenance are expensed as incurred because they bring no additional future benefits. (1) A major inspection that meets the recognition criteria is capitalised, and the remaining carrying amount of the previous inspection is derecognised. (1)
Show the model answer to Question 13
(a)
- 20X5: 25% × ₦600,000 = ₦150,000 (2).
- 20X6: (₦600,000 − ₦150,000) × 25% = ₦112,500 (2); plus ₦300,000 × 25% × 3/12 = ₦18,750 (1); total ₦131,250 (1).
(b)
- 20X5 plant: carrying amount at the start of 20X7 is ₦600,000 − ₦150,000 − ₦112,500 = ₦337,500 (1).
- Kept (2/3): ₦225,000 × 25% = ₦56,250 (2).
- Sold (1/3): ₦112,500 × 25% × 6/12 = ₦14,062.50 (2).
- 20X6 plant: carrying amount ₦300,000 − ₦18,750 = ₦281,250 × 25% = ₦70,312.50 (2).
- Total ₦140,625 (1).
(c)
- Dr Repairs expense ₦120,000, Cr Plant cost ₦120,000 (2).
- Depreciation charged.
₦120,000 × 25% × 3/12 = ₦7,500, so Dr Accumulated depreciation ₦7,500, Cr Depreciation expense ₦7,500 (2). - Profit falls by ₦120,000 − ₦7,500 = ₦112,500 (2).
Pathfinder on IAS 16 (i): recognition, cost and depreciation of property, plant and equipment
These are the ICAN Pathfinder questions that test this topic. ICAN owns the questions and the suggested solutions, so we point you to them and do not copy them. Open your Pathfinder, attempt each question under exam conditions, then check your answer against the notes above.
Part (b) asks for a brief explanation of the two methods of valuation that IAS 16 recognises for property, plant and equipment, the cost model and the revaluation model (5 marks). Part (a) belongs to the qualitative characteristics topic.
Revise first: Measurement after recognition
Part (b) asks for a description of the two methods of valuation that IAS 16 recognises for property, plant and equipment, the cost model and the revaluation model (5 marks). Part (a) belongs to the qualitative characteristics topic.
Revise first: Measurement after recognition
The compulsory accounts question includes depreciation of plant at 15% on the reducing balance applied to the opening carrying amount. The other adjustments belong to later topics.
Revise first: Depreciation
Part (e) gives a list of costs and asks for the cost of the property, plant and equipment (4 marks) and the amount written off to profit or loss (3 marks). Other parts belong to later topics.
Revise first: Measurement at recognition: cost
The compulsory accounts question includes plant depreciated at 20% on the reducing balance. The other adjustments belong to later topics.
Revise first: Depreciation
Source: ICAN Pathfinder, Financial Reporting. Diets covered: Every diet in the Pathfinder, from November Diet, 2021 to May Diet, 2026, was reviewed here. The diets listed above test this topic or include it within a longer question..
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