00:01
In this question, the motive is to calculate the depreciation for the fourth year.
00:06
So, we are given the cost of the machine as 12 lakh rupees.
00:11
So, let's write over here 1200 and then it will be 000.
00:17
Now, let us talk about the useful life.
00:21
So, useful life will be equals to 10 years.
00:25
And if we talk about the residual value then it is equals to 0.
00:31
Now the annual depreciation will be equals to c minus r divided by u and it will be here equals to 12 lakh and then here it will be minus 0.
00:45
Now in the denominator it will be u.
00:48
So u is 10 and if we simplify this very expression then it will be equals to 120 and then it is 000 rupees per year.
01:02
So let's write here rupees and then it will be per year.
01:06
Now let us talk about the number of years that is the accumulated depreciation for the first three years can be calculated and the number of years will be be equals to 3 and the accumulated depreciation denoted by ad will be here equals to annual depreciation multiplied with number of years.
01:31
So, this is here to 1 ,20 ,000.
01:35
So, let's write over here as such multiplied with 3.
01:39
So, this is equals to let's write it will be 3 ,60 ,000 rupees.
01:45
Piece and now we will talk about the book value at the end of third year.
01:52
So the book value at the end of third year will be b and then it is v.
01:59
Now it will be equals to c minus ad and this is here equals to let us write it will be 12 lakh and then it will be here we can say minus 3 lakh 60 ,000.
02:14
So, the value will be equals to it is 8 ,40 ,000.
02:20
So, let's write here four zeros.
02:23
So, we have calculated the book value at the end of three years...