Volume : VII, Issue : VI, June - 2017

A NOTE ON DEPRECIATION WRITTEN BACK

Dr. Abhishek Ranga

Abstract :

 The study was an attempt to examine the extent of writing back of depreciation by Indian firms. For the study data was collected from 1994–95 to 2014–15 from CMIE Prowess IQ database. It was observed that during the study period 2765 firms reported depreciation written back, since several firms wrote back depreciation multiple times, thus 4225 firm years observed depreciation written back. Table–I, provides descriptive statistics year wise for depreciation written back. It may be observed from table–I, that year 2011–12, observed highest depreciation written back by a single firm of Rs. 12871.1 million by Maharashtra State Electricity Distribution Co. Ltd. while year 2008–09 observed maximum number of depreciation written back by 273 firms. During the study period 209 firms and 261 firm years observed depreciation written back of more than Rs. 100 million.

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Article: Download PDF   DOI : 10.36106/ijar  

Cite This Article:

Dr. Abhishek Ranga, A NOTE ON DEPRECIATION WRITTEN BACK, INDIAN JOURNAL OF APPLIED RESEARCH : Volume‾7 | Issue‾6 | June‾2017

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