On 1st April, 2008, a firm acquired an apparatus for Rs. 2,00,000. On first October in the same bookkeeping year, extra hardware costing Rs. 1,00,000 was acquired. On first October, 2009, the hardware bought on first April, 2008, having gotten to be out of date, was sold off for Rs. 90,000. On first October, 2010, new hardware was acquired for Rs. 2, 50,000 while the apparatus obtained on first October, 2008 was sold for Rs. 85,000 around the same time.
The firm gives devaluation on its hardware @ 10% for every annum on unique expense on 31st March consistently.
Show apparatus record, procurement for deterioration record and devaluation represent the time of three bookkeeping years finishing 31st March, 2011.