the day on which the expense was incurred or the asset was acquired
“Halka uu maanta ku jiro Korneyl Caare, ninka yidhaahda halagu laayo oo weerar ha lagu xaliyo waa nin ka shaqaynaya in dabku sii fido, Caare waa in si macquul ah loola hadlaa oo la dhagaystaa waxa uu tabanayo”.