CA CPT Dec 2015 Question Paper Fundamentals of Accounting for online practice

Under this method, the annual charge for depreciation decreases from year to year, so that the burdenand benefits of later years are shared by the earlier years. Also, under this method, the value of assetcan never be completely extinguished. The other advantage of this method is that the total charge torevenue is uniform when the depreciation is high, repairs are negligible; and as the repairs increase,the burden of depreciation gets lesser and lesser. This method of depreciation is: