{"id":983,"date":"2026-02-03T13:16:30","date_gmt":"2026-02-03T07:46:30","guid":{"rendered":"https:\/\/assetscholars.com\/blog\/?p=983"},"modified":"2026-02-03T13:16:30","modified_gmt":"2026-02-03T07:46:30","slug":"what-is-depreciation-hindi","status":"publish","type":"post","link":"https:\/\/delhicourses.com\/blog\/what-is-depreciation-hindi\/","title":{"rendered":"Depreciation in Accounting Explained | Types, Methods &#038; Examples &#8211; Hindi"},"content":{"rendered":"<p><strong>Depreciation (\u092e\u0942\u0932\u094d\u092f\u0939\u094d\u0930\u093e\u0938)<\/strong> \u090f\u0915 \u0932\u0947\u0916\u093e\u0902\u0915\u0928 \u092a\u0926\u094d\u0927\u0924\u093f \u0939\u0948 \u091c\u094b \u0915\u093f\u0938\u0940 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f (Asset) \u0915\u0940 \u0932\u093e\u0917\u0924 \u0915\u094b \u0909\u0938\u0915\u0940 \u0905\u0928\u0941\u092e\u093e\u0928\u093f\u0924 \u0909\u092a\u092f\u094b\u0917\u0940 \u0906\u092f\u0941 (Useful Life) \u0915\u0947 \u0926\u094c\u0930\u093e\u0928 \u0935\u093f\u092d\u093e\u091c\u093f\u0924 \u0915\u0930\u0924\u0940 \u0939\u0948\u0964 \u091c\u093e\u0928\u0947\u0902 \u0915\u093f Depreciation \u0915\u0948\u0938\u0947 \u0915\u093e\u092e \u0915\u0930\u0924\u093e \u0939\u0948 \u0914\u0930 \u092f\u0939 \u0915\u0902\u092a\u0928\u0940 \u0915\u0947 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923\u094b\u0902 \u0915\u094b \u0915\u0948\u0938\u0947 \u092a\u094d\u0930\u092d\u093e\u0935\u093f\u0924 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-984\" src=\"https:\/\/assetscholars.com\/blog\/wp-content\/uploads\/2026\/02\/depreciation.jpg\" alt=\"\" width=\"800\" height=\"434\" srcset=\"https:\/\/delhicourses.com\/blog\/wp-content\/uploads\/2026\/02\/depreciation.jpg 800w, https:\/\/delhicourses.com\/blog\/wp-content\/uploads\/2026\/02\/depreciation-300x163.jpg 300w, https:\/\/delhicourses.com\/blog\/wp-content\/uploads\/2026\/02\/depreciation-768x417.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/p>\n<h2><strong>Balance Sheet<\/strong><\/h2>\n<p>Depreciation \u090f\u0915 \u0932\u0947\u0916\u093e\u0902\u0915\u0928 \u092a\u0926\u094d\u0927\u0924\u093f \u0939\u0948 \u091c\u094b \u0915\u093f\u0938\u0940 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f \u0915\u0940 \u0905\u0928\u0941\u092e\u093e\u0928\u093f\u0924 \u0932\u093e\u0917\u0924 \u0915\u094b \u0909\u0938\u0915\u0940 \u0905\u092a\u0947\u0915\u094d\u0937\u093f\u0924 \u0909\u092a\u092f\u094b\u0917\u0940 \u0906\u092f\u0941 \u0915\u0947 \u0926\u094c\u0930\u093e\u0928 \u0935\u093f\u0924\u0930\u093f\u0924 \u0915\u0930\u0924\u0940 \u0939\u0948\u0964 \u0905\u092a\u0928\u0940 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u094b\u0902 \u092a\u0930 Depreciation \u0932\u093e\u0917\u0942 \u0915\u0930\u0915\u0947, \u0915\u0902\u092a\u0928\u093f\u092f\u093e\u0901 \u0905\u092a\u0928\u0940 \u092c\u0948\u0932\u0947\u0902\u0938 \u0936\u0940\u091f \u0915\u094b \u092d\u0940 \u0907\u0938 \u0924\u0930\u0939 \u0938\u092e\u093e\u092f\u094b\u091c\u093f\u0924 \u0915\u0930\u0924\u0940 \u0939\u0948\u0902 \u0915\u093f \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u0940 \u0906\u092f\u0941 \u0914\u0930 \u0909\u092a\u092f\u094b\u0917\u093f\u0924\u093e \u0915\u094b \u0926\u0930\u094d\u0936\u093e\u092f\u093e \u091c\u093e \u0938\u0915\u0947\u0964<\/p>\n<p>\u0915\u093f\u0938\u0940 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f \u0915\u0947 \u092e\u0942\u0932\u094d\u092f \u092e\u0947\u0902 \u0915\u092e\u0940 \u0915\u0908 \u0915\u093e\u0930\u0923\u094b\u0902 \u0938\u0947 \u0939\u094b \u0938\u0915\u0924\u0940 \u0939\u0948, \u091c\u0948\u0938\u0947 \u0918\u093f\u0938\u093e\u0935\u091f, \u0916\u0930\u093e\u092c \u0939\u094b\u0928\u093e \u092f\u093e \u0905\u092a\u094d\u0930\u091a\u0932\u0928 (Obsolescence)\u0964 Depreciation \u0924\u0915\u0928\u0940\u0915\u0947\u0902 \u0915\u0902\u092a\u0928\u093f\u092f\u094b\u0902 \u0915\u094b \u0915\u093f\u0938\u0940 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f \u0915\u0940 \u0932\u093e\u0917\u0924 \u0915\u094b \u0909\u0938\u0915\u0940 \u0905\u092a\u0947\u0915\u094d\u0937\u093f\u0924 \u0906\u092f\u0941 \u0915\u0947 \u0926\u094c\u0930\u093e\u0928 \u0916\u0930\u094d\u091a (\u092f\u093e \u2018\u0930\u093e\u0907\u091f \u0911\u092b\u2019) \u0915\u0930\u0928\u0947 \u0915\u0940 \u0905\u0928\u0941\u092e\u0924\u093f \u0926\u0947\u0924\u0940 \u0939\u0948\u0902, \u091c\u093f\u0938\u0938\u0947 \u0909\u0928\u0915\u0940 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0936\u0941\u0926\u094d\u0927 \u0906\u092f \u0915\u092e \u0939\u094b\u0924\u0940 \u0939\u0948 \u0914\u0930 \u091f\u0948\u0915\u094d\u0938 \u092e\u0947\u0902 \u092c\u091a\u0924 \u0939\u094b\u0924\u0940 \u0939\u0948\u0964<\/p>\n<p>\u092e\u093e\u0928\u0915 \u0932\u0947\u0916\u093e\u0902\u0915\u0928 \u092a\u094d\u0930\u0925\u093e\u0913\u0902 \u092e\u0947\u0902 \u0915\u0908 \u0905\u0932\u0917-\u0905\u0932\u0917 Depreciation \u0935\u093f\u0927\u093f\u092f\u093e\u0901 \u0938\u094d\u0935\u0940\u0915\u093e\u0930\u094d\u092f \u0939\u0948\u0902 \u0914\u0930 Depreciation \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u092e\u093e\u0930\u094d\u0917\u0926\u0930\u094d\u0936\u0928 \u0938\u093e\u092e\u093e\u0928\u094d\u092f\u0924\u0903 \u0938\u094d\u0935\u0940\u0915\u0943\u0924 \u0932\u0947\u0916\u093e\u0902\u0915\u0928 \u0938\u093f\u0926\u094d\u0927\u093e\u0902\u0924\u094b\u0902 (GAAP) \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u091c\u093e\u0930\u0940 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u0915\u0902\u092a\u0928\u093f\u092f\u093e\u0901 \u0905\u092a\u0928\u0940 \u092a\u0938\u0902\u0926 \u0915\u0940 \u0915\u093f\u0938\u0940 \u092d\u0940 \u0935\u093f\u0927\u093f \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930 \u0938\u0915\u0924\u0940 \u0939\u0948\u0902, \u092c\u0936\u0930\u094d\u0924\u0947 \u0935\u0947 \u0938\u092e\u092f \u0915\u0947 \u0938\u093e\u0925 \u0909\u0938\u092e\u0947\u0902 \u0928\u093f\u0930\u0902\u0924\u0930\u0924\u093e \u092c\u0928\u093e\u090f \u0930\u0916\u0947\u0902\u0964<\/p>\n<p>Depreciation \u0915\u0947\u0935\u0932 \u092d\u094c\u0924\u093f\u0915 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u094b\u0902 (Physical Assets) \u092a\u0930 \u0939\u0940 \u0905\u0928\u0941\u092e\u0924 \u0939\u0948\u0964 \u0905\u092e\u0942\u0930\u094d\u0924 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u094b\u0902 (Intangible Assets) \u091c\u0948\u0938\u0947 \u092c\u094c\u0926\u094d\u0927\u093f\u0915 \u0938\u0902\u092a\u0926\u093e (Intellectual Property) \u0915\u0947 \u0932\u093f\u090f \u0907\u0938\u0915\u0947 \u092c\u091c\u093e\u092f Amortization \u0924\u0915\u0928\u0940\u0915\u094b\u0902 \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/p>\n<p>Depreciation \u090f\u0915 \u0910\u0938\u093e \u0916\u0930\u094d\u091a \u0939\u0948 \u091c\u094b \u0906\u092f \u0935\u093f\u0935\u0930\u0923 (Income Statement) \u092e\u0947\u0902 \u0915\u0902\u092a\u0928\u0940 \u0915\u0940 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0906\u092f \u0915\u094b \u0915\u092e \u0915\u0930\u0924\u093e \u0939\u0948, \u091c\u093f\u0938\u0915\u0947 \u092a\u0930\u093f\u0923\u093e\u092e\u0938\u094d\u0935\u0930\u0942\u092a \u0915\u0902\u092a\u0928\u0940 \u0915\u094b \u0909\u0938 \u0905\u0935\u0927\u093f \u092e\u0947\u0902 \u0915\u092e \u0906\u092f\u0915\u0930 \u0926\u0947\u0928\u093e \u092a\u0921\u093c\u0924\u093e \u0939\u0948, \u092f\u0926\u093f Depreciation \u091a\u093e\u0930\u094d\u091c \u0928 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u094b\u0924\u093e\u0964<\/p>\n<p>\u0939\u093e\u0932\u093e\u0901\u0915\u093f, Depreciation \u090f\u0915 \u0917\u0948\u0930-\u0928\u0915\u0926 (Non-cash) \u092e\u0926 \u0939\u0948 \u091c\u093f\u0938\u0915\u093e \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u0940 \u0928\u0915\u0926 \u0938\u094d\u0925\u093f\u0924\u093f \u092f\u093e \u0928\u0915\u0926 \u092a\u094d\u0930\u0935\u093e\u0939 (Cash Flow) \u092a\u0930 \u0915\u094b\u0908 \u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u092a\u094d\u0930\u092d\u093e\u0935 \u0928\u0939\u0940\u0902 \u092a\u0921\u093c\u0924\u093e\u0964 \u0915\u093f\u0938\u0940 \u0915\u0902\u092a\u0928\u0940 \u0915\u0947 \u0915\u0948\u0936 \u092b\u094d\u0932\u094b \u0938\u094d\u091f\u0947\u091f\u092e\u0947\u0902\u091f \u0915\u0947 Cashflow From Operations (CFO) \u0905\u0928\u0941\u092d\u093e\u0917 \u092e\u0947\u0902 \u0906\u092e\u0924\u094c\u0930 \u092a\u0930 Net Income \u092e\u0947\u0902 Depreciation \u0915\u094b \u0935\u093e\u092a\u0938 \u091c\u094b\u0921\u093c \u0926\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u0915\u094d\u092f\u094b\u0902\u0915\u093f Depreciation \u0916\u0930\u094d\u091a \u0928\u0915\u0926 \u092e\u0947\u0902 \u0928\u0939\u0940\u0902 \u0939\u094b\u0924\u093e\u0964<\/p>\n<h3><strong>Types of Depreciation (\u092e\u0942\u0932\u094d\u092f\u0939\u094d\u0930\u093e\u0938 \u0915\u0947 \u092a\u094d\u0930\u0915\u093e\u0930)<\/strong><\/h3>\n<p>Depreciation \u0915\u0947 \u091a\u093e\u0930 \u092a\u094d\u0930\u092e\u0941\u0916 \u092a\u094d\u0930\u0915\u093e\u0930 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902\u0964 \u092f\u0947 \u0935\u094d\u092f\u0935\u0938\u093e\u092f\u094b\u0902 \u0915\u094b \u092f\u0939 \u091a\u0941\u0928\u0928\u0947 \u0915\u093e \u0935\u093f\u0915\u0932\u094d\u092a \u0926\u0947\u0924\u0947 \u0939\u0948\u0902 \u0915\u093f \u0935\u0947 \u0905\u092a\u0928\u0940 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u093e Depreciation \u0915\u0948\u0938\u0947 \u0915\u0930\u0928\u093e \u091a\u093e\u0939\u0924\u0947 \u0939\u0948\u0902, \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u0947 \u092a\u094d\u0930\u0915\u093e\u0930 \u0914\u0930 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u0940 \u092a\u094d\u0930\u0915\u0943\u0924\u093f \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930\u0964 \u0938\u092d\u0940 \u0935\u093f\u0927\u093f\u092f\u093e\u0901 \u0938\u094d\u0935\u0940\u0915\u093e\u0930\u094d\u092f \u0939\u0948\u0902, \u092c\u0936\u0930\u094d\u0924\u0947 \u0915\u0902\u092a\u0928\u0940 \u0928\u093f\u0930\u0902\u0924\u0930\u0924\u093e \u092c\u0928\u093e\u090f \u0930\u0916\u0947\u0964 \u092f\u0947 \u091a\u093e\u0930 \u092a\u094d\u0930\u0915\u093e\u0930 \u0939\u0948\u0902:<\/p>\n<ul>\n<li>Straight-line<\/li>\n<li>Units of Production<\/li>\n<li>Double declining balance<\/li>\n<li>Sum of the years\u2019 digits<\/li>\n<\/ul>\n<p>Straight-line depreciation \u0938\u092c\u0938\u0947 \u0938\u0930\u0932 \u0914\u0930 \u0938\u092c\u0938\u0947 \u0905\u0927\u093f\u0915 \u0909\u092a\u092f\u094b\u0917 \u0915\u0940 \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0940 Depreciation \u0935\u093f\u0927\u093f \u0939\u0948\u0964 \u0907\u0938 \u0935\u093f\u0927\u093f \u092e\u0947\u0902 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f \u0915\u0947 \u092a\u0942\u0930\u0947 \u092e\u0942\u0932\u094d\u092f \u0915\u094b \u0909\u0938\u0915\u0940 \u0905\u0928\u0941\u092e\u093e\u0928\u093f\u0924 \u0909\u092a\u092f\u094b\u0917\u0940 \u0906\u092f\u0941 \u0915\u0947 \u0926\u094c\u0930\u093e\u0928 \u0938\u092e\u093e\u0928 \u0930\u0942\u092a \u0938\u0947 \u0935\u093f\u092d\u093e\u091c\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/p>\n<p>Double declining balance method \u090f\u0915 \u0924\u094d\u0935\u0930\u093f\u0924 (Accelerated) \u0935\u093f\u0915\u0932\u094d\u092a \u0939\u0948\u0964 \u0907\u0938\u092e\u0947\u0902 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f \u0915\u0947 \u092e\u0942\u0932\u094d\u092f \u0915\u094b \u0924\u0947\u091c\u0940 \u0938\u0947 \u0930\u093e\u0907\u091f \u0911\u092b \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902 \u0914\u0930 \u092f\u0939 \u0909\u0928 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0909\u092a\u092f\u0941\u0915\u094d\u0924 \u0939\u0948 \u091c\u094b \u0936\u0941\u0930\u0941\u0906\u0924\u0940 \u0935\u0930\u094d\u0937\u094b\u0902 \u092e\u0947\u0902 \u0905\u0927\u093f\u0915 \u0909\u0924\u094d\u092a\u093e\u0926\u0915 \u0939\u094b\u0924\u0940 \u0939\u0948\u0902\u0964<\/p>\n<p>Sum of the years\u2019 digits method \u092d\u0940 \u090f\u0915 \u0924\u094d\u0935\u0930\u093f\u0924 \u0935\u093f\u0927\u093f \u0939\u0948\u0964 \u0907\u0938\u092e\u0947\u0902 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u094b Straight-line \u0935\u093f\u0927\u093f \u0938\u0947 \u0924\u0947\u091c\u093c\u0940 \u0938\u0947, \u0932\u0947\u0915\u093f\u0928 Double declining balance \u0935\u093f\u0927\u093f \u091c\u093f\u0924\u0928\u0940 \u0924\u0947\u091c\u093c\u0940 \u0938\u0947 \u0928\u0939\u0940\u0902, \u0930\u093e\u0907\u091f \u0911\u092b \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/p>\n<p>Units of production method \u0909\u0928 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0909\u092a\u092f\u0941\u0915\u094d\u0924 \u0939\u0948, \u091c\u0948\u0938\u0947 \u092e\u0936\u0940\u0928\u0930\u0940 \u092f\u093e \u0909\u092a\u0915\u0930\u0923, \u091c\u0939\u093e\u0901 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f \u0915\u0940 \u0909\u092a\u092f\u094b\u0917\u0940 \u0906\u092f\u0941 \u0909\u0938\u0915\u0940 \u0909\u092e\u094d\u0930 \u0915\u0940 \u092c\u091c\u093e\u092f \u0909\u0938\u0915\u0940 \u0909\u0924\u094d\u092a\u093e\u0926\u0928 \u0915\u094d\u0937\u092e\u0924\u093e \u0938\u0947 \u0905\u0927\u093f\u0915 \u0938\u0939\u0940 \u0922\u0902\u0917 \u0938\u0947 \u092e\u093e\u092a\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0964<\/p>\n<h3><strong>What is Accumulated Depreciation? (Accumulated Depreciation \u0915\u094d\u092f\u093e \u0939\u0948?)<\/strong><\/h3>\n<p>Accumulated depreciation \u0915\u093f\u0938\u0940 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f \u0915\u0947 \u092e\u0942\u0932\u094d\u092f \u0915\u093e \u0935\u0939 \u0938\u0902\u091a\u092f\u0940 (Cumulative) \u0939\u093f\u0938\u094d\u0938\u093e \u0939\u0948 \u091c\u093f\u0938\u0947 \u0915\u093f\u0938\u0940 \u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0938\u092e\u092f \u0924\u0915 Depreciation \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u091a\u093e\u0930\u094d\u091c \u0915\u093f\u092f\u093e \u091c\u093e \u091a\u0941\u0915\u093e \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u092f\u0939 \u0915\u093f\u0938\u0940 \u090f\u0915 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f \u092a\u0930 \u0932\u093e\u0917\u0942 \u0939\u094b \u0938\u0915\u0924\u093e \u0939\u0948 \u092f\u093e \u092c\u0948\u0932\u0947\u0902\u0938 \u0936\u0940\u091f \u092e\u0947\u0902 \u0915\u0902\u092a\u0928\u0940 \u0915\u0940 \u0938\u092d\u0940 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u0947 Depreciation \u0915\u094b \u0926\u0930\u094d\u0936\u093e\u0928\u0947 \u0935\u093e\u0932\u0947 \u090f\u0915 \u0932\u093e\u0907\u0928 \u0906\u0907\u091f\u092e \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0926\u093f\u0916\u093e\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/p>\n<p>Accumulated depreciation \u0915\u0947\u0935\u0932 \u0909\u0928 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923\u094b\u0902 \u092e\u0947\u0902 \u0926\u093f\u0916\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u091c\u094b \u0905\u092d\u0940 \u092d\u0940 \u0909\u092a\u092f\u094b\u0917 \u092e\u0947\u0902 \u0939\u0948\u0902\u0964 \u091c\u092c \u0915\u093f\u0938\u0940 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f \u0915\u094b \u0939\u091f\u093e \u0926\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u0914\u0930 \u0935\u0939 \u0915\u0902\u092a\u0928\u0940 \u0915\u0940 \u0936\u0941\u0926\u094d\u0927 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u094b\u0902 \u092e\u0947\u0902 \u0936\u093e\u092e\u093f\u0932 \u0928\u0939\u0940\u0902 \u0930\u0939\u0924\u0940, \u0924\u094b \u0909\u0938 \u092a\u0930 \u0915\u093f\u092f\u093e \u0917\u092f\u093e Depreciation Accumulated depreciation \u0938\u0947 \u0939\u091f\u093e \u0926\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/p>\n<p>\u092c\u0948\u0932\u0947\u0902\u0938 \u0936\u0940\u091f \u092e\u0947\u0902 \u0915\u0941\u0932 \u0936\u0941\u0926\u094d\u0927 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f \u092e\u0942\u0932\u094d\u092f \u0915\u0947 \u0938\u093e\u0925 Accumulated depreciation \u092f\u0939 \u0926\u0930\u094d\u0936\u093e\u0924\u093e \u0939\u0948 \u0915\u093f \u092c\u0948\u0932\u0947\u0902\u0938 \u0936\u0940\u091f \u0924\u093f\u0925\u093f \u0924\u0915 \u0915\u0902\u092a\u0928\u0940 \u0915\u0940 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u093e \u0915\u093f\u0924\u0928\u093e \u092e\u0942\u0932\u094d\u092f Depreciation \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u091a\u093e\u0930\u094d\u091c \u0915\u093f\u092f\u093e \u091c\u093e \u091a\u0941\u0915\u093e \u0939\u0948\u0964 \u092f\u0939 \u0928\u093f\u0935\u0947\u0936\u0915\u094b\u0902 \u0915\u094b \u0915\u0902\u092a\u0928\u0940 \u0915\u0940 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u0940 \u092a\u094d\u0930\u0915\u0943\u0924\u093f \u0914\u0930 \u0909\u0938\u0915\u0940 \u0915\u0930 \u0926\u0947\u0928\u0926\u093e\u0930\u093f\u092f\u094b\u0902 \u0915\u0940 \u090f\u0915 \u0909\u092a\u092f\u094b\u0917\u0940 \u091d\u0932\u0915 \u0926\u0947\u0924\u093e \u0939\u0948\u0964<\/p>\n<h3><strong>How to Calculate Depreciation? (Depreciation \u0915\u0940 \u0917\u0923\u0928\u093e \u0915\u0948\u0938\u0947 \u0915\u0930\u0947\u0902?)<\/strong><\/h3>\n<p>\u0928\u093f\u0935\u0947\u0936\u0915\u094b\u0902 \u0915\u094b \u091c\u093f\u0928 \u0915\u0902\u092a\u0928\u093f\u092f\u094b\u0902 \u092e\u0947\u0902 \u0935\u0947 \u0928\u093f\u0935\u0947\u0936 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902, \u0909\u0928\u0915\u0947 \u0932\u093f\u090f Depreciation \u0915\u0940 \u0917\u0923\u0928\u093e \u0915\u0930\u0928\u0947 \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0928\u0939\u0940\u0902 \u0939\u094b\u0924\u0940, \u0915\u094d\u092f\u094b\u0902\u0915\u093f \u0938\u093e\u0930\u094d\u0935\u091c\u0928\u093f\u0915 \u0915\u0902\u092a\u0928\u093f\u092f\u093e\u0901 \u0905\u092a\u0928\u0940 \u092c\u0948\u0932\u0947\u0902\u0938 \u0936\u0940\u091f \u092e\u0947\u0902 Depreciation \u0930\u093f\u092a\u094b\u0930\u094d\u091f \u0915\u0930\u0924\u0940 \u0939\u0948\u0902 \u0914\u0930 \u092f\u0939 \u092d\u0940 \u092c\u0924\u093e\u0924\u0940 \u0939\u0948\u0902 \u0915\u093f \u0935\u0947 \u0907\u0938\u0915\u0940 \u0917\u0923\u0928\u093e \u0915\u0947 \u0932\u093f\u090f \u0915\u094c\u0928-\u0938\u0940 \u0935\u093f\u0927\u093f \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0924\u0940 \u0939\u0948\u0902\u0964<\/p>\n<p><strong>\u0909\u0926\u093e\u0939\u0930\u0923: \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0935\u093f\u0927\u093f\u092f\u094b\u0902 \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 Depreciation<\/strong><\/p>\n<p><strong>\u092e\u093e\u0928\u094d\u092f\u0924\u093e\u090f\u0901 (Assumptions):<\/strong><\/p>\n<ul>\n<li>Asset cost = $100,000<\/li>\n<li>Asset salvage value = $10,000<\/li>\n<li>Asset expected life = 10 years<\/li>\n<li>Asset lifetime productive capacity = 50,000 units<\/li>\n<li>First-year production = 6,000 units<\/li>\n<li>Second-year production = 6,200 units<\/li>\n<\/ul>\n<p><strong>Straight-line method:<\/strong><br \/>\nDepreciation Expense = (Asset cost &#8211; salvage value) \/ \u0909\u092a\u092f\u094b\u0917\u0940 \u0906\u092f\u0941 \u0915\u0947 \u0935\u0930\u094d\u0937\u094b\u0902 \u0915\u0940 \u0938\u0902\u0916\u094d\u092f\u093e<\/p>\n<p>= ($100,000 \u2013 10,000) \/ 10<\/p>\n<p>= \u092a\u094d\u0930\u0924\u093f \u0935\u0930\u094d\u0937 $9,000 Depreciation \u0916\u0930\u094d\u091a<\/p>\n<p><strong>Double declining balance method:<\/strong><br \/>\nDepreciation Expense = (Undepreciated asset cost balance &#8211; salvage value) \/ \u0936\u0947\u0937 \u0909\u092a\u092f\u094b\u0917\u0940 \u0906\u092f\u0941 \u0915\u0947 \u0935\u0930\u094d\u0937 \u00d7 2<\/p>\n<p><strong>YEAR 1<\/strong> = (($100,000 \u2013 10,000) \/ 10) \u00d7 2<\/p>\n<p>= $18,000<\/p>\n<p><strong>YEAR 2<\/strong> = (($82,000 \u2013 10,000) \/ 9) \u00d7 2<\/p>\n<p>= $16,000<\/p>\n<p><strong>Sum of the years\u2019 digits depreciation:<\/strong><br \/>\nDepreciation Expense = (Undepreciated asset cost balance &#8211; salvage value) \u00d7 \u0936\u0947\u0937 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f \u0906\u092f\u0941 \/ \u0935\u0930\u094d\u0937\u094b\u0902 \u0915\u0947 \u0905\u0902\u0915\u094b\u0902 \u0915\u093e \u092f\u094b\u0917<\/p>\n<p><strong>YEAR 1<\/strong> = ($100,000 &#8211; 10,000) \u00d7 10 \/ 55<\/p>\n<p>(\u091c\u0939\u093e\u0901 10+9+8+7+6+5+4+3+2+1 = 55)<\/p>\n<p>= $16,364<\/p>\n<p><strong>YEAR 2<\/strong> = ($83,636 &#8211; 10,000) \u00d7 9 \/ 55<\/p>\n<p>= $12,050<\/p>\n<p><strong>Units of production method:<\/strong><br \/>\nDepreciation Expense = (Asset cost &#8211; salvage value) \u00d7 \u0909\u0924\u094d\u092a\u093e\u0926\u093f\u0924 \u0907\u0915\u093e\u0907\u092f\u093e\u0901 \/ \u0905\u0928\u0941\u092e\u093e\u0928\u093f\u0924 \u0915\u0941\u0932 \u0907\u0915\u093e\u0907\u092f\u093e\u0901<\/p>\n<p><strong>YEAR 1<\/strong> = ($100,000 &#8211; $10,000) \u00d7 6,000 \/ 50,000<\/p>\n<p>(\u091c\u0939\u093e\u0901 6,000 \u0935\u0930\u094d\u0937 1 \u092e\u0947\u0902 \u0909\u0924\u094d\u092a\u093e\u0926\u0928 \u0939\u0948)<\/p>\n<p>= $10,800<\/p>\n<p><strong>YEAR 2<\/strong> = ($100,000 &#8211; $10,000) \u00d7 6,200 \/ 50,000<\/p>\n<p>(\u091c\u0939\u093e\u0901 6,200 \u0935\u0930\u094d\u0937 2 \u092e\u0947\u0902 \u0909\u0924\u094d\u092a\u093e\u0926\u0928 \u0939\u0948)<\/p>\n<p>= $11,160<\/p>\n<h3><strong>What Assets Cannot be Depreciated? (\u0915\u093f\u0928 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u094b\u0902 \u092a\u0930 Depreciation \u0928\u0939\u0940\u0902 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e?)<\/strong><\/h3>\n<ul>\n<li>\u0915\u091a\u094d\u091a\u0940 \u092d\u0942\u092e\u093f (Raw land) \u091c\u093f\u0938\u0915\u0940 \u0909\u092a\u092f\u094b\u0917\u0940 \u0906\u092f\u0941 \u0905\u0938\u0940\u092e\u093f\u0924 \u0939\u094b\u0924\u0940 \u0939\u0948<\/li>\n<li>\u0935\u0947 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u093e\u0901 \u091c\u093f\u0928\u0915\u093e \u092e\u0942\u0932\u094d\u092f \u0938\u092e\u092f \u0915\u0947 \u0938\u093e\u0925 \u0915\u092e \u0928\u0939\u0940\u0902 \u0939\u094b\u0924\u093e<\/li>\n<li>\u0935\u0947 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u093e\u0901 \u091c\u093f\u0928\u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u0906\u092f \u0909\u0924\u094d\u092a\u0928\u094d\u0928 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0928\u0939\u0940\u0902 \u0915\u093f\u092f\u093e \u091c\u093e \u0930\u0939\u093e<\/li>\n<li>\u091a\u093e\u0932\u0942 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u093e\u0901 (Current assets) \u091c\u0948\u0938\u0947 Accounts receivable \u0914\u0930 Inventory<\/li>\n<li>\u0915\u092e \u0932\u093e\u0917\u0924 \u0935\u093e\u0932\u0940 \u0935\u0938\u094d\u0924\u0941\u090f\u0901 \u091c\u093f\u0928\u0915\u0940 \u0909\u092a\u092f\u094b\u0917\u0940 \u0906\u092f\u0941 \u092c\u0939\u0941\u0924 \u0915\u092e \u0939\u094b\u0924\u0940 \u0939\u0948, \u091c\u0948\u0938\u0947 \u0915\u093e\u0930\u094d\u092f\u093e\u0932\u092f \u0938\u093e\u092e\u0917\u094d\u0930\u0940<\/li>\n<li>\u0928\u093f\u0935\u0947\u0936 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u093e\u0901 \u091c\u0948\u0938\u0947 \u0938\u094d\u091f\u0949\u0915\u094d\u0938 \u0914\u0930 \u092c\u0949\u0928\u094d\u0921\u094d\u0938<\/li>\n<li>\u0935\u094d\u092f\u0915\u094d\u0924\u093f\u0917\u0924 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u093e\u0901 \u091c\u0948\u0938\u0947 \u0915\u093e\u0930, \u0928\u093e\u0935 \u092f\u093e \u0906\u092d\u0942\u0937\u0923<\/li>\n<\/ul>\n<h3><strong>Depreciation Subjectivity (Depreciation \u092e\u0947\u0902 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092a\u0930\u0915\u0924\u093e)<\/strong><\/h3>\n<p>\u0939\u093e\u0932\u093e\u0901\u0915\u093f \u0938\u093e\u092e\u093e\u0928\u094d\u092f\u0924\u0903 \u0938\u094d\u0935\u0940\u0915\u0943\u0924 \u0932\u0947\u0916\u093e\u0902\u0915\u0928 \u0938\u093f\u0926\u094d\u0927\u093e\u0902\u0924 (GAAP) Depreciation \u0915\u0940 \u0917\u0923\u0928\u093e \u0915\u0947 \u0932\u093f\u090f \u0935\u093f\u0936\u093f\u0937\u094d\u091f \u0928\u093f\u092f\u092e \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902, \u092b\u093f\u0930 \u092d\u0940 \u0915\u0902\u092a\u0928\u0940 \u092a\u094d\u0930\u092c\u0902\u0927\u0928 \u0915\u094b Depreciation \u0916\u0930\u094d\u091a \u0915\u094b \u092a\u094d\u0930\u092d\u093e\u0935\u093f\u0924 \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u0947 \u0915\u0941\u091b \u0928\u093f\u0930\u094d\u0923\u092f\u094b\u0902 \u092e\u0947\u0902 \u0938\u0940\u092e\u093f\u0924 \u0938\u094d\u0935\u0924\u0902\u0924\u094d\u0930\u0924\u093e \u0926\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948, \u091c\u0948\u0938\u0947:<\/p>\n<ul>\n<li>\u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f \u0915\u0940 \u0909\u092a\u092f\u094b\u0917\u0940 \u0906\u092f\u0941 \u0915\u093e \u0905\u0928\u0941\u092e\u093e\u0928 \u0932\u0917\u093e\u0928\u093e<\/li>\n<li>Salvage value \u0915\u093e \u0905\u0928\u0941\u092e\u093e\u0928 \u0932\u0917\u093e\u0928\u093e (\u091c\u094b \u092d\u0935\u093f\u0937\u094d\u092f \u0915\u0947 \u0915\u0908 \u0935\u0930\u094d\u0937\u094b\u0902 \u0915\u093e \u092a\u0942\u0930\u094d\u0935\u093e\u0928\u0941\u092e\u093e\u0928 \u0932\u0917\u093e\u0928\u0947 \u0915\u0947 \u0915\u093e\u0930\u0923 \u091a\u0941\u0928\u094c\u0924\u0940\u092a\u0942\u0930\u094d\u0923 \u0939\u094b\u0924\u093e \u0939\u0948)<\/li>\n<li>\u0915\u094c\u0928-\u0938\u0940 Depreciation \u0935\u093f\u0927\u093f \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u093f\u092f\u093e \u091c\u093e\u090f, \u092f\u0939 \u0924\u092f \u0915\u0930\u0928\u093e<\/li>\n<\/ul>\n<h3><strong>How is Depreciation Different from Amortization? (Depreciation \u0914\u0930 Amortization \u092e\u0947\u0902 \u0915\u094d\u092f\u093e \u0905\u0902\u0924\u0930 \u0939\u0948?)<\/strong><\/h3>\n<p>Depreciation \u0914\u0930 Amortization \u0938\u092e\u093e\u0928 \u0939\u0948\u0902 \u0915\u094d\u092f\u094b\u0902\u0915\u093f \u0926\u094b\u0928\u094b\u0902 \u0939\u0940 \u0938\u092e\u092f \u0915\u0947 \u0938\u093e\u0925 \u0915\u093f\u0938\u0940 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f \u0915\u0940 \u0932\u093e\u0917\u0924 \u0915\u094b \u0935\u093f\u092d\u093e\u091c\u093f\u0924 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0935\u093f\u0927\u093f\u092f\u093e\u0901 \u0939\u0948\u0902\u0964 Depreciation \u092e\u0942\u0930\u094d\u0924 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u094b\u0902 (Tangible Assets) \u092a\u0930 \u0932\u093e\u0917\u0942 \u0939\u094b\u0924\u093e \u0939\u0948 \u091c\u093f\u0928\u0915\u0940 \u0906\u092f\u0941 \u0938\u0940\u092e\u093f\u0924 \u0939\u094b\u0924\u0940 \u0939\u0948 \u0914\u0930 \u0915\u093f\u0938\u0940 \u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0905\u0935\u0927\u093f \u0915\u0947 \u0932\u093f\u090f Depreciation \u0916\u0930\u094d\u091a \u0915\u0940 \u0917\u0923\u0928\u093e \u0915\u0947 \u0932\u093f\u090f \u091a\u093e\u0930 \u092a\u094d\u0930\u092e\u0941\u0916 \u0935\u093f\u0927\u093f\u092f\u093e\u0901 \u0909\u092a\u0932\u092c\u094d\u0927 \u0939\u0948\u0902\u0964 Depreciation \u0915\u094b \u092c\u0948\u0932\u0947\u0902\u0938 \u0936\u0940\u091f \u092e\u0947\u0902 Accumulated depreciation \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0905\u0932\u0917 \u0938\u0947 \u0926\u093f\u0916\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/p>\n<p>Amortization \u0905\u092e\u0942\u0930\u094d\u0924 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u094b\u0902 (Intangible Assets) \u092a\u0930 \u0932\u093e\u0917\u0942 \u0939\u094b\u0924\u093e \u0939\u0948 \u0914\u0930 \u0907\u0938\u0915\u0940 \u0917\u0923\u0928\u093e \u0915\u0947\u0935\u0932 \u090f\u0915 \u0939\u0940 \u0924\u0930\u0940\u0915\u0947 \u0938\u0947 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u2014Straight-line method\u0964 Amortization \u0915\u094b \u092c\u0948\u0932\u0947\u0902\u0938 \u0936\u0940\u091f \u092e\u0947\u0902 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f \u0915\u0947 \u092e\u0942\u0932\u094d\u092f \u0938\u0947 \u0918\u091f\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u0914\u0930 \u0907\u0938\u0947 \u0905\u0932\u0917 \u0938\u0947 \u0928\u0939\u0940\u0902 \u0926\u093f\u0916\u093e\u092f\u093e \u091c\u093e\u0924\u093e\u0964<\/p>\n","protected":false},"excerpt":{"rendered":"Depreciation (\u092e\u0942\u0932\u094d\u092f\u0939\u094d\u0930\u093e\u0938) \u090f\u0915 \u0932\u0947\u0916\u093e\u0902\u0915\u0928 \u092a\u0926\u094d\u0927\u0924\u093f \u0939\u0948 \u091c\u094b \u0915\u093f\u0938\u0940 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f (Asset) \u0915\u0940 \u0932\u093e\u0917\u0924 \u0915\u094b \u0909\u0938\u0915\u0940 \u0905\u0928\u0941\u092e\u093e\u0928\u093f\u0924 \u0909\u092a\u092f\u094b\u0917\u0940 \u0906\u092f\u0941 (Useful Life) \u0915\u0947 \u0926\u094c\u0930\u093e\u0928 \u0935\u093f\u092d\u093e\u091c\u093f\u0924 \u0915\u0930\u0924\u0940 \n<a class=\"moretag\" href=\"https:\/\/delhicourses.com\/blog\/what-is-depreciation-hindi\/\"> [...]<\/a>","protected":false},"author":1,"featured_media":984,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12,9],"tags":[],"class_list":["post-983","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fundamental-analysis","category-stock-markets"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Depreciation in Accounting Explained | Types, Methods &amp; Examples - Hindi<\/title>\n<meta name=\"description\" content=\"Understand depreciation in accounting in hindi, its meaning, types, methods, accumulated depreciation, and calculation examples. 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