UK FIXED ASSET VALUATION-ON DOLLAR MOVES UP & DOWN

[aspaul]

I have Question about Fixed & depreciation in Zambia
I purchase One Bore hole Rig in 2014 for USD 120000/- at that time it was consider in Balance sheet
equivalent KWACHA

From June 2015 on wards Suddenly USD was Depreciated One (1) USD went up to 14zambia kwacha
on closing Financial year 2015 it was stood at ZMW.10.9906 per 1 Dollar , IF i take 2014 Balance sheet Balances for
Fixed assets . it coming down to $70000/-only..

While Closing Book of Accounts in the year 2014-(31.12.2014) it was ZMW.5.98 per 1 Dollar

ANY ACCOUNTANT KINDLY ADVISE ME ON THIS