Word Count : 578

---

The Written Down Value (WDV) method, also known as the Diminishing Balance Method or Reducing Balance Method, is a method of calculating depreciation in which depreciation is charged at a fixed percentage on the book value of an asset at the beginning of each accounting year. Since the book value decreases every year, the amount of depreciation also decreases year after year. This method is commonly used for assets whose efficiency and earning capacity decline over time. Under the WDV method, depreciation is calculated as: Depreciation = Opening Book Value × Rate of Depreciation For example, if an asset costs ₹1,00,000 and depreciation is charged at 20%, depreciation in the first year will be ₹20,000. The written down value will become ₹80,000. In the second year, depreciation will be ₹16,000, and the value will reduce to ₹64,000. Thus, the depreciation amount gradually decreases. The ___ _______ _________ _______ _________.
_______ _____ ___ _________ ___ _________ _________ _____ _________ _________ _________ ________.
______ _____ ________ _____ _________ __________ _______.
___ ___ _________ ________ _____ ___ ____ ________.
______ _____ ____ _______ ___ ____ ________ _________.
_____ ____ ______ _____ ______ ____ ____ _______ __________ _____ ___.
_______ _____ ________ _____ __________ ______ _______.
________ ____ ______ _________ __________ _________ _________ __________ ________ __________ ___.
_______ _________ ______ ________ ___.
_________ _______ ______ ______ _________.
__________ _____ ___ _________ __________ ______ _______ _____.
___ __________ ___ ________ _________ ___ ______ _________ _________ _____.
__________ ________ ______ ___ _________ _______ ____.
__________ ________ _______ ______ _____ ________ ___ __________ ___.
_____ ____ ______ ________ _________ _____ __________ __________ ___.
______ ______ ______ _________ ______ ___.
___ ____ __________ ____ ___ ______ _______ ________ ________ _____ __________ ____.
__________ __________ ________ _____ ________ ________ ______ ______ ______ __________ _____.
_____ ________ _____ _____ ______ ________ _____.
___ ____ ______ ________ __________ ____.
___ ________ _________ ___ ____ ___ ______ _____ _____ ___ ___ _____.
____ _____ _______ ____ _________ ________.
___ ________ ________ _____ _______ __________ __________ ________ ____ _____ ________ ______.
_________ ___ ___ ____ _____ ______ ____.
__________ _________ ______ _________ _____ _______ ___ _________.
_____ __________ _______ ____ _____ _________.
__________ ____ ___ _______ _______ ____ _____ _____.
___ ______ ___ ____ _______ _____ _____ ________ ______ ________ ____ __________.
_____ _____ ________ __________ _________.
______ _______ ___ ______ _____ _________ ____ ___ ___.
________ ___ _____ ______ ________ ______ _____ _______ _______ ______.
___ __________ __________ _______ _______ _____.
___ _______ ______ ___ _________ ______ ________ _____ _______ _______ __________ __________.
___ _____ ________ _________ ____ ____ _______ ____ __________ ______.
_______ ____ __________ ____ ______ _______ _____ ______ _______ _______ _________ _____.
_________ _________ ______ ____ ______ ______ __________ _______.
_______ _________ ______ _____ _______ _____ _______ ___ __________ _________ ___ _____.
________ _________ ___ _______ _______ _________ _____ _____ ______ ____ __________.
___ ____ __________ ________ ___ __________ ________.
____ __________ ______ _____ _______ _____.
________ _______ ______ _________ ____ _________ ___.
_________ ___ _________ _____ ________ ______ ______ ____ _____ ________ ______ _________.
___ ______ _________ _______ _______ _________ _________ ___.
________ _____ ___ ________ __________ __________ _________ _______.
_____ ______ _______ __________ ________ ______ ____ _____ _________ ______.
______ ______ _____ __________ _______ ______ ____ _____ _____.
______ _____ ____ ____ _____.
____ ____ ______ ________ __________ ___ ________ _____ _________ __________ __________.
________ _______ _____ ___ ________ ___ ______ ___ ___.
_______ ___ ________ ________ ________ ________ __________ ______ ____.
_________ _______ ______.
Get Full Answer on WhatsApp