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A Ltd. uses the straight-line method of depreciation. In the year 2020 it reviewed and revised the estimated total useful life and the estimated residual value to 5 years and Rs. 40,000 , respectively. Calculate the amount of depreciation that A Ltd. should charge p.a. over the remaining useful life of the machine. (7) (b) Discuss how depreciation can be used for manipulation the books of account. Quote examples from Indian Corporate to articulate your case