Index Revaluation

In index revaluation, the values for June 1999 and June 2000 are combined into a fraction, using June 1999 as the denominator. This fraction is then multiplied by the original cost of the asset. The equation would look like:

Cost à (June 2000 value/June 1999 value) = Revalued cost

Here is an example calculation:

25,000 Ã (180.931/137.251) = 32,956.23