The term depreciation allowance is identified in base64 scheme by the sequence ZGVwcmVjaWF0aW9uIGFsbG93YW5jZQ==, while the MD5 signature is equal to 77d367fdb6dfb413ff7b8d0496408f9d. The ASCII encoding of depreciation allowance in hexadecimal notation is 646570726563696174696f6e20616c6c6f77616e6365.