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    Question

    Which method of depreciation is NOT recognized by the

    Companies Act, 2013?
    A Straight Line Method Correct Answer Incorrect Answer
    B Written Down Value Method Correct Answer Incorrect Answer
    C Units of Production Method Correct Answer Incorrect Answer
    D Both (a) and (b) are recognized Correct Answer Incorrect Answer

    Solution

    The Companies Act, 2013, specifically recognizes the Straight-Line Method (SLM) and the Written Down Value Method (WDV). The Units of Production Method is not explicitly mentioned.

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