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smStI ArQSwsqr dy isDWq




                         È؇
                                  9.  SuD rwStrI pRXojX Awmdn             = SuD GrylU Awmdn + ivdySW qo SuD swDn Awmdn
                                                                             + SuD ApRqXS kr + bwkI ivSv qo SuD cwlU
                                                                             hsqWqrx
                                  10. skl rwStrI pRXojX Awmdn             = SuD rwStrI pRXojX Awmdn + cwlU punrsDwpn
                                                                             lwgwq
                                  11. injI Kyqr ƒ SuD GrylU aqpwd qo pRwpq swDn  = swDn lwgq qy SuD GrylU aqpwd-ivBwgIAw aDmW
                                      Awmdn                                  dI sMpqI Aqy aDmvirqI qo pRwpq Awmdn- gYr
                                                                             ivBwgIAw aDmW dI bcq
                                  12. injI Awmdn                          = injI Kyqr ƒ GrylU aqpwd qo pRwpq Awmdn +
                                                                             ivdySW qo SuD swDn Awmdn + srkwr dy vrqmwx
                                                                             hsqWqrx + bwkI ivSv dy vrqmwx hsqWqrx
                                                                             + rwStrI krj qy ibAwj[
                                  13. ivAkqIgq Awmdn                      = injI Awmdn - ingm lwB kr – aDmW dI bcqW
                                  14. ivAkqIgq pRXojX Awmdn               = ivAkqIgq Awmdn - pRqXS ivAkqIgq kr –
                                                                             pirvwrW rwhI idqy gey ivivD PIs Aqy jurmwny[

                                 2.5  √≈≈ßÙ (Summary)

                                 iek dyS dI rwStrI Awmdn dw sMbD kyvl ausy dyS dy Awm vwiSAW dy nwl huMdw hY[iesdw inihqwrD ieh hY
                                 ik Bwrq iv`c rwihx vwly swry ivdySI ivAkiqAW Aqy sMsQwvW rwhI Arijq swDn Awmdn ƒ Bwrq dI rwStrI
                                 Awmdn dw iek ihsw nhI mwinAw jwdw, jykr auh ivAkqI Aqy sMsQwvW Bwrq dy Awm vwsI nhI hn[ iesy
                                 g`l ƒ dohrwdy hoey, Bwrq iv`c gYr – vwisAW (Non-residents) rwhI Arijq Awmdn, Bwly ih Bwrq dI GrylU
                                 Awmdn dw iek ihsw hY, Pyr vI iehwƒ Bwrq dI rwStrI Awmdn dw iek ihsw nhI mwinAw jwdW[

                                 2.6  ÙÏÁ’ØÙ (Keywords)

                                       J AwriQk ihq (Economic Interest) –Dn dy nwl sMbDq ihq[
                                       J ApRcln (Obsolescence) – pRcln qo bwhr[
                                       J Krc ivDI (Expenditure Method) – Krc dI ivDI[

                                 2.7  ¡«Ì¡≈√ ÍzÙÈ (Review Questions)

                                         1. rwStrI Awmdn dI skl Aqy SuD AvDwrxwvW kI hY?
                                         2.’rwStrI Awmdn dI mwp’ qo kI Bwv hY?
                                         3. ‘kul sMbDq smuc’ qo qusI kI smJdy ho?
                                         4. rwStrI pRXojX Awmdn dy muK AMg dso[
                                 ¿πÂ : √ÚÀ Ó±Òª’‰ (Answer : Self Assessment)

                                         1. Awm        2. rwStrI             3. dyS iv`c          4. (a)
                                         5. (A)        6. (e)                7. shI               8. glq
                                         9. shI        10. shI







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