OPINION — AG — 62 O.S. 1961 120.4 [62-120.4] DOES NOT TAKE PRECEDENCE OVER 7 O.S. 1961 77 [7-77], THEREBY, RELIEVING YOUR AGENCY OF THE NECESSITY OF ANNUALLY DEPRECIATING THE FIXTURES AND EQUIPMENT PURCHASED FROM THE STAND CONCESSION REVOLVING FUND. CITE: 74 O.S. 1961 64 [74-64](B) (W. J. MONROE)