As given that, Initial cost = 1000000 Scrap value = 50000 after 10 year. Depreciation value = (1000000 – 50000) = 950000 So, depreciation per 10 year = [
950000
10
]=95000 Hence, The book value of the facility at the end of five years. \text ""= [1000000 – 5 × 95000] = 525000 Rs.