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smStI ArQSwsqr dy isDWq




                         È؇     swDn lwgq qy SuD rwStrI aqpwd + SuD ApRqAS kr (ApRqAS kr  - AwriQk mdd)
                                 = bwjwr kImq qy SuD rwStrI aqpwd
                                                              Aqy
                                 bwjwr kImq qy SuD rwStrI aqpwd - SuD ApRqAS kr = swDn lwgq qy SuD rwStrI aqpwd[

                                 rwStrI Awmdn ƒ aqpwdn kirAw dy p`Dr qy joiVAw jwdw hY
                                 (National Income is Linked with the Level of Production Activity)
                                 auqy ilKy  ivAwKx qo ieh purI qrw spSt jo jwdw hY ik iek dyS dI rwStrI Awmd ƒ aus dyS dI aqpwdn
                                 ikirAw dy p`Dr dy nwl joVI jWdI hY[ rwStrI Awmdn dw aoc p`Dr dyS dI aqpwdn ikirAw dy ac pDr ƒ
                                 pyS krdw hY, Aqy iesdw ivlom[ aqpwdn dw Bwv hY “mu`l virDI” Aqy mu`l virDI dw Bwv hY “ Awmdn dw
                                 sRjwn”[ iek ArQ-ivvsQw iv`c mu`l virDI dy kwrx aqpwn Awmdn dy kul jOV ƒ hI Awmqor qy rwStrI
                                 Awmdn ikhw jwdw hY[ ivsisq dySW iv`c aqpwdn dw p`Dr aucw hUMdw hY, ies leI asdI rwStrI Awmdn
                                 dw p`Dr vI aucw hMdw hY[ iehdy dUjI Aor Alpivsisq dySW iv`c aqpwdn dw p`Dr inmn huMdw hY, ies krky
                                 asdI rwStrI Awmdn dw p`Dr vI inmn hMudw hY[ AwriQk sMkRmx (Economic Transition) dy rup iv`c ivkws
                                 pRkirAw dw “Alpivkisqqw” qo “ivkisqqw” dI Aor vfxy dw inihqrD hY-rwStrI Awmdn dy p`Dr qy
                                 sqq virDI (Sustained rise) dw hoxw Aqy smy dI lMmy AMqr q`k  ArQ-ivvsQw dy aqpwdn dy pD`r  qy sqq
                                 virDI dw pwieAw jwxw[
                                 iek dyS dI rwStrI Awmdn dy iBMn smy sMbDI AWkVy asdI sMvirDI dy suck hMudy hn[iBMn dySW dy ieho ijhy
                                 AWkfVy dw smuh, AwriQk sMvirDI dI AMqrrwStrI qulxw iv`c shwiek  huMdw hY[


                                   + mu`l hRws dI qulxw krxw ika mhqvpurx hY? (Why is it important to compute Depreciation?)
                                   apBog dy kwrx sDweI puMjI dy mu`l iv`c hox vwly nukSwn ƒ mu`l hRws kihdy hn[ iehƒ siQr pNujI
                                   dw aopBog vI kihdy hn[ purI ArQ-ivvsQw dy p`Dr qy iehƒ cwlU pRiqsQwpx lwgq (Current
                                   Replacement Cost) vI ikhw jwdw hY[

                                   mu`l hRws iv`c hyT ilKy qIn qrw dy Krcy smwl hn –
                                     (i)  Awm tut-Put (Normal Wear and Tear) – iehdw Bwv ah kricAw nwl hY jyVy ik sQweI puMjI
                                        (ijvy mSInW) dy ijAwdw iesqymwl dy kwrx krxy pYdy hn[
                                    (ii)  ApRcln (Obsolescence) –ies dw Bwv ahnW KricAW qoN hY jo aqpwdkW nUM puMjIgq mSInW dy purwxy
                                        pYx (qknIk ivc pirvrqn Aqy mMg ivc pirvrqn dy kwrx ) qy krny pYNdy hn[ qknIkI Aqy mMg
                                        ivc pirvrqn dy kwrx ApRcln ƒ pRiqAwiSq ApRcln (Expected Obsolescence) ikhw jwNdw
                                        hY[ ieh ApRiqAwiSq ApRcln kudrqI ivp`qI ijvyN bwV, A`g,Awid qoN iBMn huMdw hY[ iDAwn rhy ik
                                        kyvl pRiqAwiSq ApRcln ƒ hI mu`l hRws dI ignqI ivc swiml kIqw jwNdw hY[
                                    (iii)  Awksimk hwnI  (Sudden Damage)– iesdw Bwv hY mSInrI Aqy plWt dw Awksimk ivgV
                                        jwxw[
                                   ienW iqMn qrW dy mu`l hRws nwl inptx leI iek aqpwdk ƒ  mu`l hRws AwrkiSq  PMf  (Deprecia-
                                   tion Reserve Fund) dI sQwpnw krnI pYNdI hY[ ieh iG`sI puMjI dy priqsQwpn leI zrUrI hY[ nhIN
                                   qW asdI aqpwdn SkqI (asdI sQweI pUMjI dy rUp ivc )ivc G`tx dI prvrqI pweI jweygI[ rw-
                                   StrI p`Dr qy, jykr cwlu pRiqsQwpn qy iDAwn nhIN id`qw jwNdw qW rwStr dI aqpwdn SkqI G`t
                                   jweygI[iesdw niqjw vwsqUAW Aqy syvwvW dy pRvwh ƒ ifgwxw hY[ cwlU pux SQwpx lwgq dI gxnw krdy
                                   smy AwsI kyvl AwpxI  ivDmwx aqpwdn Smqw (Aqy upuMjI stwk) ƒ hI DAwn iv`c rKwdy hY[ iGsy-
                                   ipty puMjIgq stwk dy pux SDwpx sMbDI KrcO ƒ invyS- Awmdn Aqy pun sDwpn invyS ikhw jwdw hY[





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