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Study - Table of content

1.

Learning Objectives

3.

Factors Affecting the Amount of Depreciation

4.

Methods of Charging Depriciation

5.

Introduction to Methods of Providing Depriciation

8.

Sum of Years of Digit Method

9.

Annuity Method

11.

Machine Hour Method

12.

Production Unit Method

13.

Depletion Method

14.

Provision for Repairs and Renewals Method

15.

Change in Method of Depreciation

16.

Revision of Estimated Useful Life of Depreciable Asset

17.

Disclosure Requirements as per Accounting Standard 6

18.

Summary