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      Question

      Which of the following is not a method of depreciation

      recognized under Indian GAAP or Companies Act?
      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 Sinking Fund Method Correct Answer Incorrect Answer
      E Sum of Years’ Digits Method Correct Answer Incorrect Answer

      Solution

      Sinking Fund Method is not a standard depreciation method; it is more aligned to funding of debt or replacement. The rest are recognized for calculating depreciation under various rules.

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