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प्रश्न
Distinguish between depreciation and capital loss.
फरक स्पष्ट करा
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उत्तर
| Depreciation | Capital loss | |
| 1. | It refers to the fall in the value of fixed assets due to normal wear and tear & accidental damages and expected obsolescence. | It refers to the fall in the value of fixed assets due to natural calamities and economic recession. |
| 2. | It is managed through a depreciation reserve fund. | It is managed through the insurance of fixed assets. |
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