7

1.

Dr. - xx
Cr.
xx

2.










 3.

2




2



2













2



1.

2.







Pre-emptive









1
1



-
1.
2.

2.

1.


2.

1.

1.1




1.2


(








)
2.







()




3.

1.












2.
( )

3.

()



4.

1.
1.1
1.2


2.

2.1


2.2

2.3



2.4


3.


4.





4.1

4.2

4.3

4.4

1.


2.

3.

8









2
1.





2.











1.







2.

3.









4.














5.




.

6.
2


1.

2.

7.






8.

1.

2.

1. (Straight-Line Method)
2.
(Working-hours Method)
3.
(Production-output Method)
4.
(Reducing-charge Method)
 4.1

(Declining Balance
Method)
4.2
(Sum of years digits

Method)

5.


5.1 (Group

Depreciation)

5.2 (Composite

Depreciation)

2

1.


2.

1.

2.

1.
2.

3.
4.

2

1.
1.1 (Copyrights)
1.2
(Patents)
1.3 (Franchises)
1.4
(Royalty)
1.5 (Leadsehold and lease)
1.6
(Leasehold
improvement)

2.
2.1 (Good Will)

2.1 (Trade mark Trade names)

2.3 (Organization Costs)
2.4 (Deferred Costs)
2.5 (Research and Development
costs)
(Operating Costs)
2.6






















1.

2.


3.





4.



5.





6.






1.

2.













3.

4.