Depreciation schedule
Total depreciated: ₹7.63 L
| Year | Opening | Depreciation | Closing (book value) | |
|---|---|---|---|---|
| 1 | ₹10.00 L | ₹2.50 L | ₹7.50 L | |
| 2 | ₹7.50 L | ₹1.88 L | ₹5.63 L | |
| 3 | ₹5.63 L | ₹1.41 L | ₹4.22 L | |
| 4 | ₹4.22 L | ₹1.05 L | ₹3.16 L | |
| 5 | ₹3.16 L | ₹79.1K | ₹2.37 L |
WDV front-loads depreciation (bigger tax shield early); SLM spreads it evenly. Indian companies commonly use WDV under the Income Tax Act. Confirm the correct rate/block with your CA.