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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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