36. Annual depreciation cost is calculated by-. 
                
             
         
        
                    
                            
                    ব্যাখ্যা: ব্যাখ্যা: Depreciation: The depreciation rate can also be calculated if the annual depreciation amount is known. The depreciation rate is the annual depreciation amount/ total depreciable cost. Sinking fund method. The sinking fund method is a technique for depreciating an asset while generating enough money to replace it at the end of its useful life. As depreciation charges are incurred to reflect the asset's falling value, a matching amount of cash is invested. These funds sit in a sinking fund account and generate interest. Straight line method: Straight line basis is a method of calculating depreciation and amortization, the process of expensing an asset over a longer period of time than when it was purchased. It is calculated by dividing the difference between an asset's cost and its expected salvage value by the number of years it is expected to be used.