Consider the following statements. -
Statement (I) - Depreciation is a permanent and continuous decrease in the book value of an-asset.
Statement (II) - Depreciation concept is similar to maintenance.

1
Statement (II) is correct and Statement (I} is incorrect.
2
Statement (I) is correct and Statement (II) is incorrect.
3
 Both the Statements are incorrect.
4
 Both the Statements are correct.

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