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      Question

      Under AS 6, which of the following cannot be considered

      a method of depreciation?
      A Annuity method Correct Answer Incorrect Answer
      B Revaluation method Correct Answer Incorrect Answer
      C Sinking fund method Correct Answer Incorrect Answer
      D Machine hour method Correct Answer Incorrect Answer

      Solution

      Revaluation method is not recognized as a systematic depreciation method under AS 6. AS 6 includes methods like straight-line, diminishing balance, machine hour, annuity, etc., but revaluation is not a depreciation method.

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