Depreciation under Companies Act, 2013 CA (Dr) Sanjeev Singhal & CA R. Sankaraiah HIGHLIGHTS • Extensive discussion on the concept of useful life under Companies Act, 2013 vis-a-vis the concept of minimum rates of depreciation as specified under Companies Act, 1956 • Discussion on "amortisation principles" for intangible assets • For ease of reference, covers line-by-line comparison of effective rates of depreciation under the Companies Act, 1956 and the Companies Act, 2013 both under SLM and WDV Method
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