{"id":3463,"date":"2026-11-02T12:30:00","date_gmt":"2026-11-02T07:00:00","guid":{"rendered":"https:\/\/digitoolkit.in\/blog\/?p=3463"},"modified":"2026-10-15T12:32:45","modified_gmt":"2026-10-15T07:02:45","slug":"depreciation-examples-for-beginners-india","status":"publish","type":"post","link":"https:\/\/digitoolkit.in\/blog\/depreciation-examples-for-beginners-india\/","title":{"rendered":"Depreciation Examples for Beginners: 7 Easy Indian Cases"},"content":{"rendered":"<div style=\"background:#f2f7fb;border-left:4px solid #2271b1;padding:16px 20px;margin:0 0 24px;border-radius:4px;\">\n<p><strong>Quick Answer:<\/strong> Depreciation spreads an asset cost over its life. A Rs 2,40,000 oven with Rs 12,000 scrap and 10-year life loses Rs 22,800 a year under straight-line. A Rs 55,000 laptop in the 40% tax block gets Rs 22,000 in year one, then Rs 13,200, then Rs 7,920.<\/p>\n<p><strong>Key takeaways:<\/strong><\/p>\n<ul>\n<li>Straight-line divides cost minus scrap by the life in years.<\/li>\n<li>Tax WDV applies a fixed block rate to the reducing balance.<\/li>\n<li>Assets used under 180 days get half the rate in year one.<\/li>\n<li>A sale below book value creates a loss in your books.<\/li>\n<li>Units of production follows hours or kilometres used.<\/li>\n<\/ul>\n<\/div>\n<h2>Learn depreciation by doing<\/h2>\n<p>Definitions only take you so far. Depreciation clicks when you see the numbers move. This guide gives you seven short examples with Indian businesses, from a bakery oven to a delivery fleet. Read them in order, and try each one with pen and paper first.<\/p>\n<p>A few rules are used again and again, so here they are in one place. For company books, Schedule II of the Companies Act, 2013 lists useful lives and says residual value should generally not exceed 5% of cost. For income tax, depreciation is claimed on the written-down value of blocks of assets at fixed rates: computers 40%, plant and machinery 15%, motor cars 15%, furniture 10%. If an asset is used for fewer than 180 days in the year, only half the rate is allowed in that year. When you finish, check your work with a free <a href=\"https:\/\/digitoolkit.in\/calculators\/depreciation-calculator\/\">depreciation calculator<\/a>.<\/p>\n<h2>Example 1: Straight-line on a bakery oven<\/h2>\n<p>A bakery in Pune buys an oven for Rs 2,40,000. The expected life is 10 years, and scrap value is estimated at Rs 12,000, which is 5% of cost.<\/p>\n<p>Step 1: depreciable amount = 2,40,000 &#8211; 12,000 = Rs 2,28,000.<\/p>\n<p>Step 2: yearly charge = 2,28,000 \/ 10 = Rs 22,800.<\/p>\n<p>Step 3: after 3 years, accumulated depreciation = 3 x 22,800 = Rs 68,400, so the book value = 2,40,000 &#8211; 68,400 = Rs 1,71,600.<\/p>\n<h2>Example 2: Tax depreciation on a tutor&#8217;s laptop<\/h2>\n<p>A home tutor in Jaipur, who files as a professional, buys a laptop for Rs 55,000 and uses it for the whole year. Computers are in the 40% block.<\/p>\n<table>\n<thead>\n<tr>\n<th>Year<\/th>\n<th>Opening WDV (Rs)<\/th>\n<th>Depreciation at 40% (Rs)<\/th>\n<th>Closing WDV (Rs)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1<\/td>\n<td>55,000<\/td>\n<td>22,000<\/td>\n<td>33,000<\/td>\n<\/tr>\n<tr>\n<td>2<\/td>\n<td>33,000<\/td>\n<td>13,200<\/td>\n<td>19,800<\/td>\n<\/tr>\n<tr>\n<td>3<\/td>\n<td>19,800<\/td>\n<td>7,920<\/td>\n<td>11,880<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Notice that the charge shrinks each year, because the percentage is applied on a smaller balance.<\/p>\n<h2>Example 3: Half-rate rule for a late purchase<\/h2>\n<p>Now suppose the same Rs 55,000 laptop is bought and put to use on 15 January. That is about 76 days before 31 March, well under 180 days. So year 1 gets only half the rate, which is 20%.<\/p>\n<ul>\n<li>Year 1: 20% of 55,000 = Rs 11,000. Closing WDV Rs 44,000.<\/li>\n<li>Year 2: full 40% of 44,000 = Rs 17,600. Closing WDV Rs 26,400.<\/li>\n<\/ul>\n<p>Compare with Example 2. The late purchase gives Rs 11,000 in year 1 instead of Rs 22,000, but the remaining balance is higher, so more can be claimed later.<\/p>\n<blockquote>\n<p><strong>Key takeaway:<\/strong> The date an asset is first put to use matters as much as its price. A purchase just before 31 March gets only half the tax rate in that year.<\/p>\n<\/blockquote>\n<h2>Example 4: Double declining balance on the same oven<\/h2>\n<p>Some books use an accelerated version of WDV, where the rate is double the straight-line rate. The straight-line rate for a 10-year life is 10%, so the double rate is 20%. Applying it to the Pune oven:<\/p>\n<ul>\n<li>Year 1: 20% of 2,40,000 = Rs 48,000. Closing book value Rs 1,92,000.<\/li>\n<li>Year 2: 20% of 1,92,000 = Rs 38,400. Closing book value Rs 1,53,600.<\/li>\n<li>Year 3: 20% of 1,53,600 = Rs 30,720. Closing book value Rs 1,22,880.<\/li>\n<\/ul>\n<p>Compare with straight-line, where the book value after 3 years is Rs 1,71,600. Here it is lower, at Rs 1,22,880, because more cost is written off early. This method is not used for income tax in India, where the block rates are fixed, but a company may use a reducing-balance method in its books if it suits the asset and is applied consistently.<\/p>\n<h2>Example 5: Selling an asset for less than book value<\/h2>\n<p>After 3 years, the Pune bakery sells its oven for Rs 1,50,000. Under straight-line, the book value was Rs 1,71,600.<\/p>\n<p>Loss on sale = 1,71,600 &#8211; 1,50,000 = Rs 21,600.<\/p>\n<p>This loss goes to the profit and loss account. If the sale price had been Rs 1,90,000, the profit would be 1,90,000 &#8211; 1,71,600 = Rs 18,400. For tax, the treatment follows the block system, as the next example shows.<\/p>\n<h2>Example 6: A block of delivery tempos<\/h2>\n<p>A courier firm in Chennai buys 3 small goods tempos at Rs 5,00,000 each, total Rs 15,00,000. They are for its own use, so the block rate is 15%.<\/p>\n<p>Year 1: 15% of 15,00,000 = Rs 2,25,000. Closing WDV = 15,00,000 &#8211; 2,25,000 = Rs 12,75,000.<\/p>\n<p>In year 2, one tempo is sold for Rs 3,00,000. Under the block system, the sale price is deducted from the block, even though the block still has other assets.<\/p>\n<ul>\n<li>Block WDV after sale = 12,75,000 &#8211; 3,00,000 = Rs 9,75,000<\/li>\n<li>Year 2 depreciation = 15% of 9,75,000 = Rs 1,46,250<\/li>\n<li>Closing WDV = 9,75,000 &#8211; 1,46,250 = Rs 8,28,750<\/li>\n<\/ul>\n<p>No separate profit or loss is booked for tax on that sale as long as the block still has assets or value, which is why block accounting is simpler than item-by-item tracking. Special rules apply when a block becomes empty, so ask your CA.<\/p>\n<h2>Example 7: Units of production for a print machine<\/h2>\n<p>A Mumbai printing shop buys a machine for Rs 12,00,000. Scrap value is Rs 60,000, and the maker says it can run 20,000 hours.<\/p>\n<p>Rate per hour = (12,00,000 &#8211; 60,000) \/ 20,000 = 11,40,000 \/ 20,000 = Rs 57 per hour.<\/p>\n<ul>\n<li>Year 1: 2,500 hours x 57 = Rs 1,42,500<\/li>\n<li>Year 2: 3,200 hours x 57 = Rs 1,82,400<\/li>\n<\/ul>\n<p>A busy year causes a bigger charge, and a quiet year a smaller one. This matches the wear on the machine.<\/p>\n<h2>Which example matches your business?<\/h2>\n<p>Not every example fits every owner. Here is a quick way to pick.<\/p>\n<ul>\n<li><strong>Shop or small trader:<\/strong> start with Examples 1 and 5. You will mostly deal with straight-line in your books and the sale of old equipment.<\/li>\n<li><strong>Professional or consultant:<\/strong> Examples 2 and 3 matter most, since laptops and phones sit in the 40% block and the use date decides your first-year claim.<\/li>\n<li><strong>Transport or delivery business:<\/strong> Examples 6 and 7 show block accounting and usage-based charges for vehicles and machines.<\/li>\n<li><strong>Manufacturer or workshop:<\/strong> try Examples 4 and 7, and ask your CA about additional rules for plant and machinery.<\/li>\n<\/ul>\n<h2>The journal entry behind every example<\/h2>\n<p>Whatever method you use, the entry at year end looks the same. For the Pune oven in Example 1, the entry is:<\/p>\n<ul>\n<li>Debit Depreciation expense: Rs 22,800<\/li>\n<li>Credit Accumulated depreciation (oven): Rs 22,800<\/li>\n<\/ul>\n<p>The expense reduces profit. The credit reduces the oven value on the balance sheet. When the oven is sold in Example 5, you remove its cost of Rs 2,40,000 and its accumulated depreciation of Rs 68,400, record the cash of Rs 1,50,000, and book the balancing loss of Rs 21,600. If the numbers do not balance, one of the figures is wrong, and that is a useful warning sign when you are learning.<\/p>\n<h2>All seven examples at a glance<\/h2>\n<table>\n<thead>\n<tr>\n<th>Example<\/th>\n<th>Asset<\/th>\n<th>Method<\/th>\n<th>Key result<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1<\/td>\n<td>Bakery oven, Rs 2,40,000<\/td>\n<td>SLM<\/td>\n<td>Rs 22,800 a year<\/td>\n<\/tr>\n<tr>\n<td>2<\/td>\n<td>Laptop, Rs 55,000<\/td>\n<td>Tax WDV 40%<\/td>\n<td>Rs 22,000 in year 1<\/td>\n<\/tr>\n<tr>\n<td>3<\/td>\n<td>Laptop bought in January<\/td>\n<td>Tax WDV, half rate<\/td>\n<td>Rs 11,000 in year 1<\/td>\n<\/tr>\n<tr>\n<td>4<\/td>\n<td>Bakery oven<\/td>\n<td>Double declining 20%<\/td>\n<td>Rs 48,000 in year 1<\/td>\n<\/tr>\n<tr>\n<td>5<\/td>\n<td>Oven sold at Rs 1,50,000<\/td>\n<td>Book value<\/td>\n<td>Loss of Rs 21,600<\/td>\n<\/tr>\n<tr>\n<td>6<\/td>\n<td>3 tempos, Rs 15,00,000<\/td>\n<td>Tax block 15%<\/td>\n<td>Rs 2,25,000 in year 1<\/td>\n<\/tr>\n<tr>\n<td>7<\/td>\n<td>Print machine<\/td>\n<td>Units of production<\/td>\n<td>Rs 57 per hour<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Benefits of learning through examples<\/h2>\n<p>When you work a few cases, the formulas stop feeling abstract. You learn to spot which inputs matter, such as the use date and the asset block. You also gain the confidence to ask your CA sharper questions. For business owners, this means fewer surprises at tax time. You can also judge the real yearly cost of a purchase, then compare it with growth using a tool like the <a href=\"https:\/\/digitoolkit.in\/calculators\/cagr-calculator\/\">CAGR calculator<\/a> to see whether the business is growing faster than its equipment costs.<\/p>\n<h2>Challenges and limitations<\/h2>\n<p>Examples are simplified. Real assets come with part-year use, trade-ins, repairs that must be separated from improvements, and mixed personal and business use. Tax rules by block, special rates and the move to the Income-tax Act, 2025 from 1 April 2026 add more points to check on incometax.gov.in. So treat these examples as practice, not as tax advice.<\/p>\n<h2>Common mistakes to avoid<\/h2>\n<ol>\n<li>Using the same life for every asset instead of checking Schedule II.<\/li>\n<li>Forgetting the half-rate rule when an asset is bought late in the year.<\/li>\n<li>Deducting scrap value in a tax WDV calculation.<\/li>\n<li>Booking a sale of an asset without removing it from the register.<\/li>\n<li>Applying the double declining rate for tax, where it is not allowed.<\/li>\n<li>Ignoring personal use of an asset that is partly for business.<\/li>\n<\/ol>\n<h2>Best practices<\/h2>\n<ol>\n<li>Redo each example by hand once before using any tool.<\/li>\n<li>Write down the date of first use for every asset you buy.<\/li>\n<li>Check the arithmetic by confirming that total depreciation never exceeds cost minus scrap.<\/li>\n<li>Keep book and tax schedules separate and compare them every year.<\/li>\n<li>Keep invoices and bank proof for each asset.<\/li>\n<li>Ask your CA before choosing a method for a high-value purchase.<\/li>\n<\/ol>\n<h2>Conclusion<\/h2>\n<p>Depreciation is simple once you see it in rupees. Straight-line gives equal charges, reducing-balance methods front-load them, units of production follows use, and tax uses fixed block rates. Practise with these seven examples, and the topic will stop feeling like jargon.<\/p>\n<div data-dtk-related=\"1\" style=\"background:#f8f9fb;border:1px solid #e2e8f0;border-radius:6px;padding:16px 20px;margin:28px 0;\"><strong>Related tools &amp; guides on DigiToolkit<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/digitoolkit.in\/calculators\/depreciation-calculator\/\">Try the free Depreciation Calculator &rarr;<\/a><\/li>\n<li><a href=\"https:\/\/digitoolkit.in\/blog\/how-to-calculate-depreciation-step-by-step-india\/\">How to Calculate Depreciation Step by Step (India)<\/a><\/li>\n<li><a href=\"https:\/\/digitoolkit.in\/blog\/depreciation-formula-explained-slm-wdv-units-of-production\/\">Depreciation Formula Explained: SLM, WDV and Units (India)<\/a><\/li>\n<li><a href=\"https:\/\/digitoolkit.in\/blog\/what-is-depreciation-simple-guide-india\/\">What Is Depreciation? A Simple Guide for Indian Businesses<\/a><\/li>\n<li><a href=\"https:\/\/digitoolkit.in\/blog\/depreciation-calculator-free-online-tool-guide\/\">Depreciation Calculator: Free Online Tool and Guide (India)<\/a><\/li>\n<li><a href=\"https:\/\/digitoolkit.in\/blog\/blog\/cagr-calculator-free-online-tool-guide\/\">CAGR Calculator: Free Online Tool + Guide (India)<\/a><\/li>\n<li><a href=\"https:\/\/digitoolkit.in\/blog\/blog\/what-is-npv-simple-guide\/\">What Is NPV? A Simple Guide<\/a><\/li>\n<li><a href=\"https:\/\/digitoolkit.in\/blog\/category\/finance-investment\/\">More Finance &amp; Investment guides<\/a><\/li>\n<\/ul>\n<\/div>\n<h2>FAQs<\/h2>\n<p><strong>What is the easiest depreciation example for a beginner?<\/strong><br \/>Straight-line is the easiest. Take cost minus scrap value and divide by the number of years. A Rs 2,40,000 oven with Rs 12,000 scrap and a 10-year life loses Rs 22,800 a year.<\/p>\n<p><strong>Why is depreciation higher in the first year under WDV?<\/strong><br \/>Because the percentage is applied on the full cost in year one. In later years, the base shrinks, so the charge falls. This matches assets that lose value quickly, like laptops.<\/p>\n<p><strong>What if I buy an asset on 31 March?<\/strong><br \/>For tax, it is used for fewer than 180 days, so you get half the rate that year if it is put to use. The asset must be ready and actually used, not just bought.<\/p>\n<p><strong>Can I choose any rate I like for tax depreciation?<\/strong><br \/>No. Tax depreciation rates are fixed by the Income Tax Rules for each block of assets. For your own books, you can choose the method and lives in line with Schedule II and accounting standards.<\/p>\n<p><strong>How is a sale of an asset treated?<\/strong><br \/>In your books, compare the sale price with the book value to find a profit or loss. For tax, the sale price is usually deducted from the block value. Ask your CA when a block becomes empty.<\/p>\n<p><script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"What is the easiest depreciation example for a beginner?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Straight-line is the easiest. Take cost minus scrap value and divide by the number of years. A Rs 2,40,000 oven with Rs 12,000 scrap and a 10-year life loses Rs 22,800 a year.\"}},{\"@type\":\"Question\",\"name\":\"Why is depreciation higher in the first year under WDV?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Because the percentage is applied on the full cost in year one. In later years, the base shrinks, so the charge falls. This matches assets that lose value quickly, like laptops.\"}},{\"@type\":\"Question\",\"name\":\"What if I buy an asset on 31 March?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"For tax, it is used for fewer than 180 days, so you get half the rate that year if it is put to use. The asset must be ready and actually used, not just bought.\"}},{\"@type\":\"Question\",\"name\":\"Can I choose any rate I like for tax depreciation?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"No. Tax depreciation rates are fixed by the Income Tax Rules for each block of assets. For your own books, you can choose the method and lives in line with Schedule II and accounting standards.\"}},{\"@type\":\"Question\",\"name\":\"How is a sale of an asset treated?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"In your books, compare the sale price with the book value to find a profit or loss. For tax, the sale price is usually deducted from the block value. Ask your CA when a block becomes empty.\"}}]}<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Seven easy depreciation examples for beginners with Indian numbers: SLM, WDV, half-rate rule, asset sale and units of production.<\/p>\n","protected":false},"author":1,"featured_media":3503,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[23],"tags":[],"class_list":["post-3463","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-finance-investment"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Depreciation Examples for Beginners: 7 Easy Indian Cases<\/title>\n<meta name=\"description\" content=\"Seven easy depreciation examples for beginners with Indian numbers: SLM, WDV, half-rate rule, asset sale and units of production.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/digitoolkit.in\/blog\/depreciation-examples-for-beginners-india\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Depreciation Examples for Beginners: 7 Easy Indian Cases\" \/>\n<meta property=\"og:description\" content=\"Seven easy depreciation examples for beginners with Indian numbers: SLM, WDV, half-rate rule, asset sale and units of production.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/digitoolkit.in\/blog\/depreciation-examples-for-beginners-india\/\" \/>\n<meta property=\"article:published_time\" content=\"2026-11-02T07:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/digitoolkit.in\/blog\/wp-content\/uploads\/2026\/10\/dtk-featured-3463-depreciation-examples-for-beginners-india.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"675\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"mundliya\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"mundliya\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"8 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/digitoolkit.in\\\/blog\\\/depreciation-examples-for-beginners-india\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/digitoolkit.in\\\/blog\\\/depreciation-examples-for-beginners-india\\\/\"},\"author\":{\"name\":\"mundliya\",\"@id\":\"https:\\\/\\\/digitoolkit.in\\\/blog\\\/#\\\/schema\\\/person\\\/2ec0a40ee547d8717205703b12c30cb4\"},\"headline\":\"Depreciation Examples for Beginners: 7 Easy Indian Cases\",\"datePublished\":\"2026-11-02T07:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/digitoolkit.in\\\/blog\\\/depreciation-examples-for-beginners-india\\\/\"},\"wordCount\":1717,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/digitoolkit.in\\\/blog\\\/depreciation-examples-for-beginners-india\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/digitoolkit.in\\\/blog\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/dtk-featured-3463-depreciation-examples-for-beginners-india.png\",\"articleSection\":[\"Finance &amp; Investment\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/digitoolkit.in\\\/blog\\\/depreciation-examples-for-beginners-india\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/digitoolkit.in\\\/blog\\\/depreciation-examples-for-beginners-india\\\/\",\"url\":\"https:\\\/\\\/digitoolkit.in\\\/blog\\\/depreciation-examples-for-beginners-india\\\/\",\"name\":\"Depreciation Examples for Beginners: 7 Easy Indian Cases\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/digitoolkit.in\\\/blog\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/digitoolkit.in\\\/blog\\\/depreciation-examples-for-beginners-india\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/digitoolkit.in\\\/blog\\\/depreciation-examples-for-beginners-india\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/digitoolkit.in\\\/blog\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/dtk-featured-3463-depreciation-examples-for-beginners-india.png\",\"datePublished\":\"2026-11-02T07:00:00+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/digitoolkit.in\\\/blog\\\/#\\\/schema\\\/person\\\/2ec0a40ee547d8717205703b12c30cb4\"},\"description\":\"Seven easy depreciation examples for beginners with Indian numbers: SLM, WDV, half-rate rule, asset sale and units of production.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/digitoolkit.in\\\/blog\\\/depreciation-examples-for-beginners-india\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/digitoolkit.in\\\/blog\\\/depreciation-examples-for-beginners-india\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/digitoolkit.in\\\/blog\\\/depreciation-examples-for-beginners-india\\\/#primaryimage\",\"url\":\"https:\\\/\\\/digitoolkit.in\\\/blog\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/dtk-featured-3463-depreciation-examples-for-beginners-india.png\",\"contentUrl\":\"https:\\\/\\\/digitoolkit.in\\\/blog\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/dtk-featured-3463-depreciation-examples-for-beginners-india.png\",\"width\":1200,\"height\":675,\"caption\":\"Illustration for Depreciation Examples for Beginners: 7 Easy Indian Cases - DigiToolkit\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/digitoolkit.in\\\/blog\\\/depreciation-examples-for-beginners-india\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/digitoolkit.in\\\/blog\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Depreciation Examples for Beginners: 7 Easy Indian Cases\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/digitoolkit.in\\\/blog\\\/#website\",\"url\":\"https:\\\/\\\/digitoolkit.in\\\/blog\\\/\",\"name\":\"\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/digitoolkit.in\\\/blog\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/digitoolkit.in\\\/blog\\\/#\\\/schema\\\/person\\\/2ec0a40ee547d8717205703b12c30cb4\",\"name\":\"mundliya\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/ff96cdd08389817bdf26bc4354a696a60d104a9c4324e7d47b224f29adc5d116?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/ff96cdd08389817bdf26bc4354a696a60d104a9c4324e7d47b224f29adc5d116?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/ff96cdd08389817bdf26bc4354a696a60d104a9c4324e7d47b224f29adc5d116?s=96&d=mm&r=g\",\"caption\":\"mundliya\"},\"sameAs\":[\"https:\\\/\\\/digitoolkit.in\\\/blog\"],\"url\":\"https:\\\/\\\/digitoolkit.in\\\/blog\\\/author\\\/mundliya\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Depreciation Examples for Beginners: 7 Easy Indian Cases","description":"Seven easy depreciation examples for beginners with Indian numbers: SLM, WDV, half-rate rule, asset sale and units of production.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/digitoolkit.in\/blog\/depreciation-examples-for-beginners-india\/","og_locale":"en_US","og_type":"article","og_title":"Depreciation Examples for Beginners: 7 Easy Indian Cases","og_description":"Seven easy depreciation examples for beginners with Indian numbers: SLM, WDV, half-rate rule, asset sale and units of production.","og_url":"https:\/\/digitoolkit.in\/blog\/depreciation-examples-for-beginners-india\/","article_published_time":"2026-11-02T07:00:00+00:00","og_image":[{"width":1200,"height":675,"url":"https:\/\/digitoolkit.in\/blog\/wp-content\/uploads\/2026\/10\/dtk-featured-3463-depreciation-examples-for-beginners-india.png","type":"image\/png"}],"author":"mundliya","twitter_card":"summary_large_image","twitter_misc":{"Written by":"mundliya","Est. reading time":"8 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/digitoolkit.in\/blog\/depreciation-examples-for-beginners-india\/#article","isPartOf":{"@id":"https:\/\/digitoolkit.in\/blog\/depreciation-examples-for-beginners-india\/"},"author":{"name":"mundliya","@id":"https:\/\/digitoolkit.in\/blog\/#\/schema\/person\/2ec0a40ee547d8717205703b12c30cb4"},"headline":"Depreciation Examples for Beginners: 7 Easy Indian Cases","datePublished":"2026-11-02T07:00:00+00:00","mainEntityOfPage":{"@id":"https:\/\/digitoolkit.in\/blog\/depreciation-examples-for-beginners-india\/"},"wordCount":1717,"commentCount":0,"image":{"@id":"https:\/\/digitoolkit.in\/blog\/depreciation-examples-for-beginners-india\/#primaryimage"},"thumbnailUrl":"https:\/\/digitoolkit.in\/blog\/wp-content\/uploads\/2026\/10\/dtk-featured-3463-depreciation-examples-for-beginners-india.png","articleSection":["Finance &amp; Investment"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/digitoolkit.in\/blog\/depreciation-examples-for-beginners-india\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/digitoolkit.in\/blog\/depreciation-examples-for-beginners-india\/","url":"https:\/\/digitoolkit.in\/blog\/depreciation-examples-for-beginners-india\/","name":"Depreciation Examples for Beginners: 7 Easy Indian Cases","isPartOf":{"@id":"https:\/\/digitoolkit.in\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/digitoolkit.in\/blog\/depreciation-examples-for-beginners-india\/#primaryimage"},"image":{"@id":"https:\/\/digitoolkit.in\/blog\/depreciation-examples-for-beginners-india\/#primaryimage"},"thumbnailUrl":"https:\/\/digitoolkit.in\/blog\/wp-content\/uploads\/2026\/10\/dtk-featured-3463-depreciation-examples-for-beginners-india.png","datePublished":"2026-11-02T07:00:00+00:00","author":{"@id":"https:\/\/digitoolkit.in\/blog\/#\/schema\/person\/2ec0a40ee547d8717205703b12c30cb4"},"description":"Seven easy depreciation examples for beginners with Indian numbers: SLM, WDV, half-rate rule, asset sale and units of production.","breadcrumb":{"@id":"https:\/\/digitoolkit.in\/blog\/depreciation-examples-for-beginners-india\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/digitoolkit.in\/blog\/depreciation-examples-for-beginners-india\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/digitoolkit.in\/blog\/depreciation-examples-for-beginners-india\/#primaryimage","url":"https:\/\/digitoolkit.in\/blog\/wp-content\/uploads\/2026\/10\/dtk-featured-3463-depreciation-examples-for-beginners-india.png","contentUrl":"https:\/\/digitoolkit.in\/blog\/wp-content\/uploads\/2026\/10\/dtk-featured-3463-depreciation-examples-for-beginners-india.png","width":1200,"height":675,"caption":"Illustration for Depreciation Examples for Beginners: 7 Easy Indian Cases - DigiToolkit"},{"@type":"BreadcrumbList","@id":"https:\/\/digitoolkit.in\/blog\/depreciation-examples-for-beginners-india\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/digitoolkit.in\/blog\/"},{"@type":"ListItem","position":2,"name":"Depreciation Examples for Beginners: 7 Easy Indian Cases"}]},{"@type":"WebSite","@id":"https:\/\/digitoolkit.in\/blog\/#website","url":"https:\/\/digitoolkit.in\/blog\/","name":"","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/digitoolkit.in\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/digitoolkit.in\/blog\/#\/schema\/person\/2ec0a40ee547d8717205703b12c30cb4","name":"mundliya","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/ff96cdd08389817bdf26bc4354a696a60d104a9c4324e7d47b224f29adc5d116?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/ff96cdd08389817bdf26bc4354a696a60d104a9c4324e7d47b224f29adc5d116?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/ff96cdd08389817bdf26bc4354a696a60d104a9c4324e7d47b224f29adc5d116?s=96&d=mm&r=g","caption":"mundliya"},"sameAs":["https:\/\/digitoolkit.in\/blog"],"url":"https:\/\/digitoolkit.in\/blog\/author\/mundliya\/"}]}},"_links":{"self":[{"href":"https:\/\/digitoolkit.in\/blog\/wp-json\/wp\/v2\/posts\/3463","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/digitoolkit.in\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/digitoolkit.in\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/digitoolkit.in\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/digitoolkit.in\/blog\/wp-json\/wp\/v2\/comments?post=3463"}],"version-history":[{"count":1,"href":"https:\/\/digitoolkit.in\/blog\/wp-json\/wp\/v2\/posts\/3463\/revisions"}],"predecessor-version":[{"id":3483,"href":"https:\/\/digitoolkit.in\/blog\/wp-json\/wp\/v2\/posts\/3463\/revisions\/3483"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/digitoolkit.in\/blog\/wp-json\/wp\/v2\/media\/3503"}],"wp:attachment":[{"href":"https:\/\/digitoolkit.in\/blog\/wp-json\/wp\/v2\/media?parent=3463"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/digitoolkit.in\/blog\/wp-json\/wp\/v2\/categories?post=3463"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/digitoolkit.in\/blog\/wp-json\/wp\/v2\/tags?post=3463"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}