मूल्यह्रास
Depreciation
परिभाषा: Depreciation is the gradual reduction in the book value of a fixed asset (building, furniture, vehicle, equipment) over its useful life, charged each year as an expense.
आसान शब्दों में
Assets wear out over time. Instead of counting the whole cost in one year, a part of it is treated as an expense every year — that yearly part is depreciation.
हिन्दी में
समय के साथ संपत्ति (भवन, फर्नीचर, वाहन, उपकरण) की कीमत घटती है। पूरी लागत एक ही साल में न गिनकर, हर साल उसका एक हिस्सा खर्च माना जाता है — यही मूल्यह्रास है। यह दो तरीक़ों से होता है: सीधी रेखा (SLM) या घटती शेष (WDV)।
In English
Depreciation spreads an asset's cost across its useful life via Straight-Line (SLM) or Written-Down-Value (WDV) method, reducing book value and charging the Income & Expenditure account.
यह क्यों ज़रूरी है
It keeps asset values and profit realistic. Skipping it overstates both assets and surplus; the register and ledger must agree.
आम गलतफ़हमियाँ
- ❌ "Land depreciates too." → Land generally does not depreciate.
- ❌ "Depreciation is cash paid out." → It is a non-cash charge; no money leaves.
सीखने के लक्ष्य
- Define depreciation and name SLM vs WDV.
- State that it is a non-cash charge.
जुड़े विषय
और पढ़ें: /cookbook/depreciation · /guide/depreciation