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Depreciation under Companies Act, 2013. 1 SCHEDULE II 2 (See section 123) USEFUL LIVES TO COMPUTE DEPRECIATION. PART 'A' 1. Depreciation is the systematic allocation of the depreciable amount of an asset over its useful life. The depreciable amount of an asset is the cost of an asset or other amount substituted for cost, less its residual value.

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When calculating the size of a crushing plant, it is not advisable to design a crushing plant to run for 24 hours per day. The machines are subjected to greater shocks and rougher wear than grinding and concentrating machinery and need more frequent attention in consequence. It is an almost universal custom to crush the daily mine output in one or two eight-hour shifts so as to have enough ...

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Depreciating assets. A depreciating asset is an asset that has a limited effective life and can reasonably be expected to decline in value (depreciate) over the time it is used. Some assets, such as land and trading stock, are not depreciating assets. The general depreciation principles apply to most depreciating assets used in primary production.

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