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Jan 23, 2023 at 05:20 AM

Assets depreciation cost exemption after 2014 all assets (Gross Block)

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Hello Team,

In Assets deemed cost exemption from 01.04.2015. Deemed cost exemption is Net Block as on 31.03.2015 was considered as Gross Block as on 01.04.2015. We want to reduce APC value of assets without effecting net book value of assets.

For Ex.
Office Eq Before 2015 APC was 100 need to deemed cost exemption APC value 20.

FY start Value changes FY end

APC 100 -20 80

Ord. dep 20 +20 0

NBV 80 80


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