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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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