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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

7.

Sum of Years of Digit Method

8.

Annuity Method

10.

Machine Hour Method

11.

Production Unit Method

12.

Depletion Method

13.

Provision for Repairs and Renewals Method

14.

Change in Method of Depreciation

15.

Revision of Estimated Useful Life of Depreciable Asset

16.

Disclosure Requirements as per Accounting Standard 6

17.

Summary