~ mach~ne ofRs.8,00,000 purchased on 1st July,2019. What amount of depreciation is charged on
tt on 3pt march,2020, if the rate of depreciation is 15% pa? (1)
(a) Rs. 90,000 (b) Rs. 1,20,000
(c) Rs. 45,000 (d) Rs. 60,000
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Answer:
Depreciation = ₹800000×15÷100×9÷12
= ₹8000×15×3÷4
= ₹2000×15×3
= ₹6000×15
= ₹ 90000
Explanation:
Option (a) ₹ 90000. Machinery Rs 800000 purchased
Add Rate of depreciation 15%
on 9 months out of 12 months
= ₹ 800000×15÷100×9÷12
= ₹ 90000
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