FC = Rs. 4,00,000 /-
SV = 10% of FC = Rs. 40,000 /-
Resign life, N = 50 years
Total depreciation = FC - SV
Total depreciation = 4,00,000 - 40,000 = Rs. 360,000
Depreciation per year
=| Total‌Depreciation |
| Deign‌life |
Depreciation per year =
= Rs. 7200
Total depreciation after 25 years = 7200 × 25 = Rs. 180,000
∴ Value of the structure after 25 years (excluding scrap value) = 4,00,000 - 180,000 - 40,000 = Rs. 180,000