Under the Income Tax Act, depreciation is calculated based on the written down value (WDV) of a block of assets rather than on individual assets. A block of assets is a group of assets that share ...

We have developed a multiplexing method using a strip-line; multiple SiPMs are connected to a single micro-strip transmission line, and the position of hit SiPM is determined by the signal arrival ...

It will move to profit and loss statement (P&L) under depreciation only after the ... BSNL moved from a straight-line method of evenly reducing the value of its spectrum fees to unit-based ...

This method, known as the modified accelerated cost recovery system, or MACRS, allows firms to accelerate their depreciation estimates and earn tax deductions. The "straight line" method is the ...

Abstract: The story behind the Euclidean algorithm and its relationship to the solution of the Diophantine equation is examined in this article. The Euclidean algorithm appears in Proposition 2 in ...