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The decrease in value of the capital assets like buildings,vehicles,furniture,equipment of a business entity due to wear and tear or passage of time  is said to be Depreciation.


1 To find actual cost of product.
2 To find actual profit and loss.
3 To change old asset with new one
4 To find the taxable income
5 To create financial report


1. Straight Line Method 

      In this method the amount of depreciation remains constant throughout the life span of asset.

 Annual Depreciation =  ( Total Depreciation / Life Span of Asset )
                               =  (( Initial Investment - Salvage Value ) / Life Span of Asset )

Rate (%) = (Annual Depreciation / Total Depreciation) *100

2.  Declining Balance Method

     In this method the rate of depreciation remains constant throughout the life span of asset.

  Depreciation at the end of year = Rate % * Book Value 
  Book Value = Initial Investment-Accumulated depreciation
  Rate =  1- (S/I)^(1/N)

3.  Sinking Fund Method 

      In this method the amount of depreciation remains constant at the end of each year which earns compound interest to accumulated value called total depreciated value

    Depreciation at the end of year = Total Depreciation [A/F,i%,N]
                                                  =  Total Depreciation * [i/(1+i)^n-1]

4. Sum of Year Digits (SOYD)

      Depreciation at the end of year =  (Remaining useful life/ SOYD)*Total Depreciation



Initial Investment = Money with which the project started
Salvage Value = Return profit after the life span of a project ends
Total Depreciation= Initial Investment-Salvage Value
N=Life of asset
A= Annuity
i= Interest


Earthquakes of 7.5+ Magnitude in 2015

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        The vibrations set up in the soil due to movement of tectonic plates by natural cause or nuclear test is called earthquake.

 1. Japan Earthquake 


 Magnitude 9.0 quake on March 11,2011  triggered a tsunami that killed at least 29,000 thousand people and damaged some nuclear reactors. There are still aftershocks in island of Honshu.

   Japan was struck with an earthquake of magnitude 8.5 on May 30,2015 with epicenter at a remote island with 0 death toll.The frequent earthquakes in Japan and their earthquake resistant building limited the causalities to bare minimum.

 2. Chile Earthquake 


 Magnitude 9.5 quake on May 22,1960 near Valdivia, Chile  triggered  a tsunami leaving 2,000,000 people homeless. It is the biggest quake of 20th century. Since the quake was followed by a fore-shock in afternoon most people were outside the building.
Chile was struck with an earthquake of magnitude of 8.3 September 16,2015.The initial quake lasted three minutes killing 13 people.

 3. Nepal Earthquake (Gorkha Earthquake) 


Estimated Magnitude between 8.2 to 8.8 on June 6,1505. The earthquake resulted in damage from Tibet to India and killed an approximate 30 percent of the Nepalese population at the time

Nepal was struck with a devastating earthquake of magnitude 7.8  and depth 15km on April 25,2015 with epicenter at Barpak,Gorkha,Nepal  killing more than 8000 people and injuring more than 20,000. The death toll even exceeded 1934 Nepal-Bihar Earthquake of magnitude 8 which was most violent earthquake in the region before this incident.It was followed by aftershock of magnitude 6.9 and 7.3 during return period.The 6.9 after shock was within 1hr.
             Many cultural heritage sites were destroyed.The Durbar square listed in UNESCO World heritage site were badly damaged which are till the date not reinstated to their previous form. 

 4. Peru Earthquake


Estimated Magnitude between 8.6 to 8.8 on October 28 , 1746 triggered a tsunami  in  port city of Callao

Peru was struck with two powerful earthquakes of magnitude 7.6 on November 24 at Peru-Brazil border region within five minutes.

 5. Hindu Kush Earthquake 


Magnitude between 7.5 on October 26, 2015
Afganistan was struck with an earthquake of magnitude 7.5 on October 26,2015 with epicenter at Alaqahdari-ye Kiran wa Munjan, Afghanistan killing at least 400 people mostly in Pakistan.


1. First of all don't panic.
2. Try to get out of house and stay in open place.
3. If you don't have time to go out stay under rigid elements and go out when the motion reduce.
4. Always have a handy earthquake kit with food,medicines,important documents.

The earthquake pattern shows that the country which are prepared from these kinds of natural disaster has low death rate. Earthquake itself doesn't kill people.People die from collapsing of buildings,tower,electric pole etc.Build strong and earthquake resistant buildings stay safe !!!