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7.1 Definition of Depreciation
7.2 Purposes of Providing Depreciation
7.3 Causes of Depreciation
7.4 Basis of Charging Depreciation
7.5 Quantum of Depreciation
7.6 Distinction between Depreciation and Amortisation
7.7 Different Methods of Depreciation
7.8 Depreciation Accounting as Per AS-6
7.9 Accounting Disclosure Requirement
7.10 Legal Necessity of Provision for Depreciation
7.11 Provision for Depreciation for Past Years
7.12 Depreciation on Low Value Items
7.13 Depreciation on Wasting Assets
7.14 Change in the Method of Depreciation
7.15 Auditor’s Duty as Regards Depreciation
7.16 Legal Views as Regards Depreciation
In its broadest sense, the term ‘depreciation’ is ...