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Content text Depreciation as per Comp. & Income Act.pdf



Valuation of Plant & Machinery – Depreciation & other Terminology Page 3 of 40 Sanjay Patel : +91 96246 69492 : [email protected]  Depreciation is a measure of the wearing out, consumption or other loss of value of a depreciable asset arising from use, passage of time or obsolescence through technology and market changes.  Depreciation is one of the expenditure debited to profit and loss account. It is non-cash expenses. Purpose of Depreciation: Accounting & Tax purpose

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