Depreciation and Provision and Reserves

Depreciation: Concept, Features, Causes,
factors
 Other similar terms: Depletion and
Amortisation
 Methods of Depreciation:
i. Straight Line Method (SLM)
ii. Written Down Value Method (WDV).
Provisions and Reserves: Difference
 Types of Reserves:
i. Revenue reserve
ii. Capital reserve
iii. General reserve
iv. Specific reserve