Under the revaluation model an item whose fair value can be reliably measured is carried at its fair value at the revaluation date less subsequent accumulated depreciation and impairment. Revaluations happen often enough that the carrying amount is not materially different from fair value at the reporting date: annually for assets with volatile values, perhaps every three to five years for stable ones, and whenever fair value moves materially away from carrying amount. On revaluation the entity either restates the gross carrying amount (by market data or proportionately) and resets accumulated depreciation to the difference between gross and net, or eliminates accumulated depreciation against the gross amount; the adjustment forms part of the revaluation movement accounted for under paragraphs 39 to Aus40.2. Revaluing one item means revaluing its whole class (land; land and buildings; machinery; ships; aircraft; motor vehicles; furniture and fixtures; office equipment; bearer plants are example classes), with items revalued at the same time or on a rolling basis completed within a short period and kept up to date, to avoid mixing costs and values at different dates.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.