Teaching BPSC 4.0 बिहार उच्च माध्यमिक शिक्षक भर्ती (PGT) Mock Test Accountancy Depreciation, Reserve & Provision
Given below are two statements: One is labelled as Assertion A and the other is labelled as Reason R.
Assertion A: Under diminishing balance method of depreciation, the charge for depreciation keeps on diminishing year after year in all subsequent years.
Reason R: Under diminishing balance method, the rate per cent at which depreciation is written off goes on diminishing from year to year.
In the light of the above statements, choose the correct answer from the options given below:
1
Both A and R are correct and R is the correct explanation of A.
2
Both A and R are correct but R is NOT the correct explanation of A.
3
A is correct but R is incorrect.
4
More than one of the above
5
None of the above