Machine Hour, Production Units & Depletion Method | Depreciation Part 3 | CA Foundation скачать в хорошем качестве

Machine Hour, Production Units & Depletion Method | Depreciation Part 3 | CA Foundation

⚙️⛏️ Depreciation – Usage Based & Depletion Methods (Part 3) In this video, we revise three important depreciation methods that are frequently tested in CA Foundation exams and are based on usage or extraction, not time. ⚙️ Machine Hour Method 🔹 Depreciation is charged based on total hours the machine is used. ✔️ Best when wear and tear depends on machine running time 📌 Formula: Depreciation per hour = (Cost – Scrap Value) ÷ Total estimated hours 📦 Production Units Method 🔹 Depreciation is charged based on units produced. ✔️ Suitable when output varies each year 📌 Formula: Depreciation per unit = (Cost – Scrap Value) ÷ Total estimated units ⛏️ Depletion Method 🔹 Used for wasting assets like mines, quarries, oil wells, etc. ✔️ Charged based on quantity extracted 📌 Formula: Depletion per unit = (Cost – Residual value) ÷ Total estimated units 📝 In this lecture, you will get: ✅ Simple explanation of all three methods ✅ Numerical problems as per ICAI pattern ✅ Comparison for quick revision ✅ Important exam tips for CA Foundation 🎯 One video = complete clarity + fast revision! ▶️ Learn more on our YouTube channel 📺 Simplified Accounts with Gaurav 👉    / @simplifiedaccountswithgaurav   📸 Follow us on Instagram for daily concepts & exam tips 👉   / simplified_accounts   🔔 Don’t forget to 👍 Like | 💬 Comment | 📌 Share | 🔔 Subscribe #Depreciation #MachineHourMethod #ProductionUnitsMethod #DepletionMethod #DepreciationPart3 #CAFoundation #CAFoundationAccounts #ICAIStudyMaterial #AccountingRevision #UsageBasedDepreciation #WastingAssets #SimplifiedAccounts #GauravChauhan