Q.Under the written down value method of depreciation, the amount of depreciation is :

Under the written down value method the depreciation amount decreases every year, so the answer is (a).

In the written down value (WDV) or diminishing balance method, a fixed percentage rate is applied not to the original cost but to the book value (written down value) at the beginning of each year. Because part of the value is written off each year, the base on which the rate is applied keeps shrinking, so the rupee amount of depreciation falls year after year.

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