Illustration: A B C D E B-D F B 5% G
Illustration: A B C D E B-D F B 5% G
Illustration: A B C D E B-D F B 5% G
Year of
Acquisition
of asset
Original
Cost /
Historical
Value
Deprn
31/03/2014 Net
Car Residual V Useful
No of
@
rying
alue
life
yrs used
6.33% (Sc Amount
5%
as per
as on
has
on
of
c Companies
31/03/2014
XIV
C 31/03/2014
ost
Act 2013
A-1956)
E= B-D
F = B*5%
*2002-03
10000
11
6963
3037
500
10
*2003-04
10000
10
6330
3670
500
10
**2004-05
10000
5697
4303
500
10
**2005-06
10000
5064
4936
500
10
Amount to
Remaining be charged
Depreciation
Useful
from
to be
life
Opening
provided for
as on
retain
2014-15
31/03/2014 earnings on
01/04/2014
I = E-F
J = (E-F) /H
2537
3170
3803
2218