Depreciation, Provisions and Reserves – NCERT Class 11 Accountancy Financial Accounting Part I, Chapter 7 – Concepts, Methods, and Practice

Complete coverage of the meaning, causes, significance, and methods of depreciation (straight line and written down value), distinction from amortisation and depletion; detailed exploration of provisions and reserves, types, accounting treatment, and differences with solved illustrations.

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Categories: NCERT, Class XI, Accountancy, Financial Accounting, Depreciation, Provisions, Reserves, Methods, Solutions, Chapter 7

Tags: Depreciation, Provisions, Reserves, Amortisation, Depletion, Straight Line Method, Written Down Value, AS-6, Provision for Doubtful Debts, Types of Reserves, Revenue Reserve, Capital Reserve, Secret Reserve, Journal Entries, Practice Questions, NCERT Class 11, Accountancy, Chapter 7

Depreciation, Provisions and Reserves - Class 11 NCERT Chapter 7 - Ultimate Study Guide, Notes, Questions, Quiz 2025

Full Chapter Summary & Detailed Notes - Depreciation, Provisions and Reserves Class 11 NCERT

Overview & Key Concepts

Chapter Goal: Understand depreciation (meaning, causes, need, factors, methods), provisions, reserves. Exam Focus: SLM/WDV calculations, distinction provisions/reserves, journal entries. 2025 Updates: Emphasis on AS-6, tax implications. Fun Fact: Depreciation ensures matching principle from matching costs to revenues. Core Idea: Allocate asset cost over useful life. Real-World: Business asset valuation, profit ascertainment. Ties: To Chapter 6 (Fixed Assets). Expanded: Causes detailed, methods formulas, provisions types, reserves secret/general. Global: ICAI standards. Ethical: Prudent charging for true profits.
Wider Scope: Amortisation/depletion similar; secret reserves.
Expanded Content: Features non-cash, continuing; causes wear/obsolescence; need matching/tax; factors cost/residual/life; methods SLM equal, WDV diminishing; provisions charge against profit, reserves appropriation.

Section I: Depreciation

Fixed assets depreciate due to use/time/obsolescence. Depreciation: Expired cost charged to P&L.
Simple Example: Machine ₹1,00,000, 10 years life, ₹10,000 scrap. Depreciable cost ₹90,000. Annual depreciation ₹9,000 (SLM).

Extended: AS-6 defines as wearing out/consumption/loss from use/time/obsolescence.

7.1 Meaning of Depreciation

Decline in book value of fixed assets. Based on cost consumed, not market value.
ICMA: Diminution in intrinsic value due to use/lapse of time.
AS-6: Measure of wearing out, allocated over useful life.

Simple Example: How Depreciation Works

In simple terms, depreciation spreads asset cost over years. Here's a table for a machine bought for ₹50,000 on April 1, 2025, useful life 5 years, scrap ₹5,000:

Year	Cost	Scrap	Depreciable Cost	Annual Dep (SLM)
Initial	₹50,000	₹5,000	₹45,000	-
Year 1	-	-	-	₹9,000
Year 5	-	-	-	₹9,000 (Total ₹45,000)

This ensures only used portion charged yearly.

7.1.2 Features of Depreciation

Decline in book value; due to time/use/obsolescence; continuing process; non-cash expense; charged before tax.
Simple Example: Profit before dep ₹50,000, dep ₹10,000 → Profit before tax ₹40,000.

Analysis Table for Depreciation Impact (Simple Machine Example)

Year	Book Value Start	Dep Charged	Book Value End	Profit Before Dep	Profit After Dep
2025	₹1,00,000	₹10,000	₹90,000	₹50,000	₹40,000
2026	₹90,000	₹10,000	₹80,000	₹50,000	₹40,000

Shows gradual reduction; true profit reflected.

7.2 Depreciation and Similar Terms

Depletion: For natural resources (e.g., mine extraction).
Amortisation: For intangibles (e.g., patent ₹10,000/10 years = ₹1,000/year).

7.3 Causes of Depreciation

Wear & Tear: Use/time (e.g., machine usage).
Expiration of Legal Rights: Patents expire.
Obsolescence: New tech (e.g., old machine outdated).
Abnormal: Accidents (e.g., fire loss).

7.4 Need for Depreciation

Matching Costs & Revenue: Charge proportionate cost.
Tax Consideration: Deductible expense.
True Financial Position: Avoid overvaluation.
Compliance: Legal requirement (Companies Act).

7.5 Factors Affecting Depreciation

Cost: Purchase + installation (e.g., machine ₹50,000 + ₹5,000 = ₹55,000).
Net Residual Value: Scrap - disposal cost (e.g., ₹6,000 - ₹1,000 = ₹5,000).
Depreciable Cost: Cost - Residual (₹55,000 - ₹5,000 = ₹50,000).
Useful Life: Economic life (e.g., 5 years, not physical).

Methods of Depreciation

Straight Line Method (SLM): Equal annual charge. Formula: (Cost - Scrap)/Life.
Written Down Value (WDV): On reducing balance. Formula: Rate% on WDV.

Simple Example: SLM Calculation Step-by-Step

Machine ₹1,00,000, Scrap ₹10,000, Life 10 years.

Depreciable Cost = ₹1,00,000 - ₹10,000 = ₹90,000.
Annual Dep = ₹90,000 / 10 = ₹9,000.
Year 1 Book Value = ₹1,00,000 - ₹9,000 = ₹91,000.

Simple Example: WDV Calculation Step-by-Step

Same machine, Rate 10%.

Year 1 Dep = 10% of ₹1,00,000 = ₹10,000; WDV = ₹90,000.
Year 2 Dep = 10% of ₹90,000 = ₹9,000; WDV = ₹81,000.

Section II: Provisions and Reserves

Provisions: Charge against profit for known liability (e.g., bad debts).
Reserves: Appropriation of profit for future needs (e.g., general reserve).
Types: Secret reserves (hidden), specific/general.

Simple Example: Provision vs Reserve

Type	Purpose	Example	Effect
Provision	Known liability	Depreciation ₹10,000	Charge to P&L
Reserve	Future expansion	General Reserve ₹5,000	From Profit

Summary

Depreciation allocates cost; methods SLM/WDV; provisions charge, reserves retain.
Journal: Depreciation A/c Dr. to Asset A/c.
Distinction: Provisions compulsory, reserves optional.

Why This Guide Stands Out

Complete: Methods calculations, Q&A, quiz. Accountancy-focused. Free 2025.

Key Themes & Tips

Aspects: Matching principle, AS-6, secret reserves.
Thinkers: Prudence concept.
Tip: Memorise formulas; practice numericals; distinguish provisions/reserves.

Exam Case Studies

Machine depreciation SLM/WDV; provision for bad debts; general reserve creation.

Project & Group Ideas

Calculate depreciation for home assets.
Debate secret reserves ethics.

Key Definitions & Terms - Complete Glossary

All terms from chapter; detailed with examples, relevance. Expanded: 20+ terms with depth.

Depreciation

Decline in book value of fixed assets due to use/time. Relevance: Cost allocation. Ex: Machine ₹10,000/year. Depth: Non-cash expense.

Depreciable Assets

Fixed assets with limited life >1 period. Relevance: Subject to dep. Ex: Machines/buildings. Depth: Not for sale.

Depreciable Amount

Cost - Scrap. Relevance: Base for calculation. Ex: ₹90,000. Depth: Allocated over life.

Straight Line Method (SLM)

Equal annual charge. Relevance: Simple uniform. Ex: ₹9,000/year. Depth: (Cost-Salvage)/Life.

Written Down Value (WDV)

Dep on reducing balance. Relevance: Higher early charge. Ex: 10% on WDV. Depth: Diminishing.

Useful Life

Economic period of use. Relevance: Dep factor. Ex: 5 years. Depth: Not physical.

Salvage Value

Estimated scrap at end. Relevance: Deduct from cost. Ex: ₹5,000. Depth: Net realisable.

Obsolescence

Outdated due to tech. Relevance: Cause of dep. Ex: Old computer. Depth: Market change.

Depletion

For natural resources. Relevance: Similar to dep. Ex: Mine extraction. Depth: Exhaustion.

Amortisation

For intangibles. Relevance: Write-off cost. Ex: Patent ₹1,000/year. Depth: Pre-determined life.

Provision

Charge for known liability. Relevance: Prudence. Ex: Bad debts. Depth: Against profit.

Reserve

Profit appropriation. Relevance: Future needs. Ex: General reserve. Depth: Retained earnings.

Secret Reserve

Hidden reserve. Relevance: Undervaluation. Ex: Excess provision. Depth: Not disclosed.

Matching Principle

Revenue match expenses. Relevance: True profit. Ex: Dep with revenue. Depth: Period basis.

Wear and Tear

Physical deterioration. Relevance: Cause. Ex: Machine use. Depth: Use/time.

Tip: Link causes to methods; provisions vs reserves. Depth: AS-6. Errors: Market value? Book. Historical: Conservatism. Interlinks: Fixed assets. Advanced: Change method. Real-Life: Tax dep. Graphs: Dep tables. Coherent: Prudent allocation.

60 Questions & Answers - NCERT Based (Class 11)

Part A (1 mark short), B (4 marks medium), C (8 marks long). Based on NCERT, exercises. Answer lengths: 1 mark ~1 line point, 4 marks ~4 points, 8 marks ~8 points/step-wise numericals.

Part A: 1 Mark Questions (20 Qs)

1. Define depreciation.

1 Mark Answer: • Decline in book value of fixed assets due to use/time/obsolescence.

2. What is depreciable asset?

1 Mark Answer: • Fixed asset used >1 period with limited life.

3. State one feature of depreciation.

1 Mark Answer: • It is a non-cash expense.

4. Name a cause of depreciation.

1 Mark Answer: • Wear and tear due to use.

5. What is depletion?

1 Mark Answer: • Decline in natural resources like mines.

6. Define amortisation.

1 Mark Answer: • Write-off of intangible assets.

7. One need for depreciation?

1 Mark Answer: • Matching costs with revenue.

8. What is salvage value?

1 Mark Answer: • Estimated scrap at end of life.

9. SLM formula key part?

1 Mark Answer: • (Cost - Scrap)/Life.

10. WDV method feature?

1 Mark Answer: • Dep on reducing balance.

11. Define provision.

1 Mark Answer: • Charge against profit for liability.

12. What is reserve?

1 Mark Answer: • Appropriation of profit for future.

13. Secret reserve?

1 Mark Answer: • Hidden by undervaluation.

14. Obsolescence cause?

1 Mark Answer: • Technological changes.

15. Depreciable cost?

1 Mark Answer: • Cost minus residual value.

16. AS-6 relates to?

1 Mark Answer: • Depreciation accounting.

17. One factor affecting dep?

1 Mark Answer: • Estimated useful life.

18. Abnormal factor example?

1 Mark Answer: • Accident/fire.

19. Provision vs reserve difference?

1 Mark Answer: • Provision charged to P&L; reserve from profit.

20. Matching principle?

1 Mark Answer: • Revenue matched with expenses.

Part B: 4 Marks Questions (20 Qs)

1. Explain meaning of depreciation with AS-6.

4 Marks Answer:

• Permanent gradual shrinkage in book value.
• AS-6: Wearing out/consumption/loss from use/time/obsolescence.
• Allocated fair proportion over useful life.
• Includes amortisation of pre-determined life assets.

2. State four features of depreciation.

4 Marks Answer:

• Decline in book value of fixed assets.
• Due to effluxion of time/use/obsolescence.
• Continuing process over life.
• Non-cash expense, charged before tax.

3. Distinguish depletion and amortisation.

4 Marks Answer:

• Depletion: For natural resources exhaustion (e.g., mine ₹10,000 decline).
• Amortisation: For intangibles write-off (e.g., patent ₹1,000/year).
• Both similar accounting treatment as expiry of usefulness.
• Depletion quantity-based; amortisation time-based.

4. Explain two causes: Wear & Tear, Obsolescence.

4 Marks Answer:

• Wear & Tear: Deterioration from use/time (e.g., machine reduces capacity).
• Even idle assets deteriorate (e.g., weather exposure).
• Obsolescence: Outdated by new tech (e.g., old model ₹1,00,000 value drops).
• Due to market changes/improvements.

5. State need for depreciation: Matching & Tax.

4 Marks Answer:

• Matching: Allocate cost to revenue periods (e.g., ₹10,000 dep vs yearly revenue).
• Ensures true profit per GAAP.
• Tax: Deductible expense, reduces taxable income.
• Rules may differ from business practice.

6. Explain cost of asset.

4 Marks Answer:

• Invoice + necessary expenses for use (freight/installation).
• Ex: Machine ₹50,000 + ₹5,000 transport = ₹55,000.
• Second-hand: + repair cost.
• AS-6: Acquisition/installation/additions.

7. Define net residual value.

4 Marks Answer:

• Estimated sale value at end minus disposal expenses.
• Ex: Sale ₹6,000 - disposal ₹1,000 = ₹5,000.
• Used to find depreciable cost.
• Historical cost basis.

8. What is depreciable cost? Importance.

4 Marks Answer:

• Cost - Residual value (e.g., ₹55,000 - ₹5,000 = ₹50,000).
• Spread over useful life.
• Ensures full recovery of capital expenditure.
• Violates matching if undercharged.

9. Explain estimated useful life.

4 Marks Answer:

• Economic/commercial period of use.
• Ex: Machine 5 years profitable production.
• Factors: Usage, repairs, tech changes.
• Not physical life if unprofitable.

10. Distinguish SLM and WDV.

4 Marks Answer:

• SLM: Equal charge yearly; uniform cost.
• WDV: Higher early, on balance; reflects use.
• SLM simple; WDV tax-favoured.
• Selection: Asset type/use.

11. Define provision with example.

4 Marks Answer:

• Amount charged for foreseen liability.
• Ex: Provision for depreciation ₹10,000.
• Reduces profit, creates liability.
• Prudence principle.

12. What is reserve? Purpose.

4 Marks Answer:

• Part of profit retained for future.
• Ex: General reserve for expansion.
• Strengthens financial position.
• Not charged to P&L.

13. Explain secret reserve.

4 Marks Answer:

• Created by undervaluing assets/excess provisions.
• Ex: Overstate dep to hide profits.
• Not shown in balance sheet.
• Used for emergencies; unethical if excessive.

14. Two legal rights expiration examples.

4 Marks Answer:

• Patents: Utility ends post-term.
• Copyrights: Legal protection expires.
• Leases: Agreement ends.
• Value drops immediately.

15. Need: True position & Compliance.

4 Marks Answer:

• True Position: Avoid asset overvaluation in BS.
• Shows correct net worth.
• Compliance: Companies Act requires dep charge.
• Tax laws deductible.

16. Abnormal factors example.

4 Marks Answer:

• Sudden loss like fire/earthquake.
• Permanent but not gradual.
• Ex: Car accident repair; value drops.
• Not continuing like normal dep.

17. Change in dep method.

4 Marks Answer:

• Allowed only specific circumstances.
• Consistent application preferred.
• AS-6: Type of asset/use/circumstances.
• Retrospective if changed.

18. Provisions types.

4 Marks Answer:

• General: For unknown liabilities.
• Specific: For known (e.g., warranty).
• Both reduce current profit.
• Shown as liability.

19. Reserves types.

4 Marks Answer:

• General: No specific purpose.
• Specific: For dividend/expansion.
• Capital: From capital profits.
• Revenue: From revenue profits.

20. Prudence principle role.

4 Marks Answer:

• Provide for losses, not anticipate gains.
• Leads to dep/provisions.
• Ensures conservative profits.
• AS-6 aligns with it.

Part C: 8 Marks Questions (20 Qs)

1. Explain depreciation meaning, features, AS-6.

8 Marks Answer:

• Meaning: Expired cost of asset due to use/time; book value decline.
• Features: 1. Permanent/gradual. 2. Cost-based, not market. 3. Continuing. 4. Non-cash. 5. Pre-tax charge.
• AS-6: Measure of wearing/consumption/loss; fair allocation over life.
• Depreciable assets: >1 period, limited life, for production not sale.
• Factors: Cost, life, NRV.
• Methods: SLM/WDV based on asset/use.
• Consistent application; change rare.
• Effect: True financials.

2. Discuss all causes of depreciation.

8 Marks Answer:

• Wear & Tear: Use reduces capacity (e.g., machine); time deteriorates even idle (weather).
• Legal Rights: Expires (patents/copyrights); utility ends.
• Obsolescence: Outdated (tech changes, better methods, demand shift, legal).
• Abnormal: Sudden (fire/floods); permanent loss, not gradual.
• All lead to value decline per AS-6.
• Ex: Machine ₹1L, obsolescence drops to ₹80K.
• Importance: Justifies dep charge.
• Covers effluxion/use/obsolescence.

3. Explain need for depreciation fully.

8 Marks Answer:

• Matching: Cost to revenue periods (e.g., asset benefits 10 years, charge 1/10th yearly).
• Like other expenses (salary); GAAP requires.
• Tax: Deductible; rules may vary.
• True Position: Assets not overvalued; correct BS/net worth.
• Compliance: Companies Act mandates; corporate requirement.
• Business expense significance.
• Ex: No dep → overstated profit ₹50K to ₹40K actual.
• Conceptual/legal/practical.

4. Compute SLM for machine ₹1,00,000, scrap ₹10,000, 10 years. Show table 3 years.

8 Marks Answer (Step-wise Numerical):

Step 1: Depreciable Cost = Cost - Scrap = ₹1,00,000 - ₹10,000 = ₹90,000.
Step 2: Annual Dep = Depreciable Cost / Life = ₹90,000 / 10 = ₹9,000.
Step 3: Book Value calculation:
Year 1: Start ₹1,00,000 - ₹9,000 = ₹91,000.
Year 2: ₹91,000 - ₹9,000 = ₹82,000.
Year 3: ₹82,000 - ₹9,000 = ₹73,000.
Total Dep 3 years: ₹27,000.
Table:

Year	Dep	Book Value
1	₹9,000	₹91,000
2	₹9,000	₹82,000
3	₹9,000	₹73,000

End of 10 years: ₹10,000 (scrap).

5. Compute WDV for same machine, rate 10%. Show 3 years.

8 Marks Answer (Step-wise Numerical):

Step 1: Year 1 Dep = 10% of ₹1,00,000 = ₹10,000; WDV = ₹90,000.
Step 2: Year 2 Dep = 10% of ₹90,000 = ₹9,000; WDV = ₹81,000.
Step 3: Year 3 Dep = 10% of ₹81,000 = ₹8,100; WDV = ₹72,900.
Total Dep 3 years: ₹27,100.
Formula: Dep = Rate × WDV; WDV = Previous - Dep.
Table:

Year	WDV Start	Dep	WDV End
1	₹1,00,000	₹10,000	₹90,000
2	₹90,000	₹9,000	₹81,000
3	₹81,000	₹8,100	₹72,900

Higher initial charge.

Never zero; approaches scrap.

6. Explain factors affecting dep amount.

8 Marks Answer:

• Cost: Total acquisition/install (₹50K + ₹5K = ₹55K).
• Residual: Sale - disposal (₹6K - ₹1K = ₹5K).
• Depreciable: Cost - Residual (₹50K); full allocation.
• Useful Life: Economic years (5 yrs); factors usage/tech.
• Ex: Higher life lower annual dep.
• AS-6 basis.
• Determines fair charge.
• Change affects prospectively.

7. Distinguish provisions and reserves fully.

8 Marks Answer:

• Provision: Charge to P&L for liability (compulsory); e.g., dep.
• Reserve: From profit appropriation (optional); e.g., general.
• Provision reduces profit; reserve retains it.
• Provision liability side; reserve capital side.
• Provision specific/known; reserve general/future.
• Ex: Bad debt provision vs dividend reserve.
• Both strengthen but purposes differ.
• Secret: Hidden provision/reserve.

8. Explain types of provisions and reserves.

8 Marks Answer:

• Provisions: General (unknown), Specific (warranty/dep).
• Reserves: General (no purpose), Specific (expansion), Capital (premiums), Revenue (profits).
• Secret: Undervaluation/excess provision; hidden.
• Ex: Provision for tax ₹20K; specific reserve ₹10K.
• Purposes: Provisions prudence; reserves growth.
• Accounting: Provisions Dr. P&L; reserves Cr. P&L appropriation.
• Balance sheet impact.
• Legal: Reserves distributable.

9. Journal entry for depreciation and sale.

8 Marks Answer:

• Dep Charge: Depreciation A/c Dr. ₹9,000 To Machine A/c ₹9,000.
• P&L: P&L A/c Dr. ₹9,000 To Dep A/c ₹9,000.
• Sale: If sold ₹80K, book ₹73K: Bank A/c Dr. ₹80K; Machine A/c Dr. ₹1,00,000; To P&L A/c ₹7K profit; To Bank ₹80K? Wait, correct: Bank Dr. ₹80K, Provision/Machine adjustment.
Step-wise: 1. Transfer accum dep. 2. Remove asset cost. 3. Record sale. 4. Profit/loss to P&L.
• Ex: Full entry for sale above scrap.
• Ensures matching.
• Tax implications.
• AS-6 disposal.

10. Change in useful life example calculation.

8 Marks Answer (Step-wise Numerical):

Asset ₹1,00,000, scrap ₹10,000, original life 10 yrs, SLM ₹9,000/yr.
After 3 yrs: Accum dep ₹27,000, book ₹73,000.
Revised life 7 more yrs (total 10).
Step 1: New depreciable = ₹73,000 - ₹10,000 = ₹63,000.
Step 2: Revised annual = ₹63,000 / 7 = ₹9,000 (same, but if changed to 5 yrs: ₹12,600/yr).
Prospective: From revision date.
No retrospective.
AS-6 allows if justified.
Impact: Higher charge if shorter life.

11. Explain secret reserves nature/purpose.

8 Marks Answer:

• Nature: Not apparent; by over dep/under value assets.
• Purpose: Stabilise dividends, meet contingencies.
• Ex: Excess provision ₹5K hides profit.
• Advantages: Cushion for losses.
• Disadvantages: Misleads stakeholders; illegal if excessive.
• Not allowed in banking cos.
• Diff from general: Hidden.
• Ethical issues.

12. Compute dep change method mid-way.

8 Marks Answer (Step-wise Numerical):

Asset ₹1,00,000, scrap ₹0, life 5 yrs, initial SLM ₹20,000/yr.
After 2 yrs: Book ₹60,000.
Switch to WDV 20% rate.
Step 1: Year 3 Dep = 20% × ₹60,000 = ₹12,000; WDV ₹48,000.
Year 4: 20% × ₹48,000 = ₹9,600; WDV ₹38,400.
Year 5: 20% × ₹38,400 = ₹7,680; WDV ₹30,720 (adjust to scrap if needed).
Total dep: ₹20K×2 + ₹29,280 = ₹69,280 (under; revise).
Justify change: Better reflect use.
AS-6: Specific circumstances.

13. Role of prudence in provisions/reserves.

8 Marks Answer:

• Prudence: Anticipate losses, not gains.
• Provisions: For dep/bad debts; conservative profit.
• Reserves: Retain for uncertainties.
• Ex: Dep provision avoids over profit.
• Ensures true/fair view.
• AS-6/GAAP alignment.
• Excess: Secret reserves issue.
• Balance: Not over-cautious.

14. Explain AS-6 key points.

8 Marks Answer:

• Definition: Wearing/loss allocation.
• Depreciable assets criteria: >1 period, limited life, production use.
• Base: Historical cost - salvage.
• Life: Period/units expected.
• Methods: SLM/WDV; select per asset/use.
• Consistency: No frequent change.
• Effect: Financial position/operations.
• Includes amortisation.

15. Journal for provision creation and reserve transfer.

8 Marks Answer:

• Provision (Dep): Dep A/c Dr. To Asset A/c; P&L Dr. To Dep A/c.
• Reserve: P&L Appropriation A/c Dr. To Reserve A/c (general ₹10K).
• Step-wise: 1. Calculate amount. 2. Debit expense/appropriation. 3. Credit liability/capital. 4. Narration.
• Ex: Profit ₹50K; provision ₹10K; reserve ₹5K; net ₹35K.
• BS: Provision liability; reserve equity.
• Diff: Provision compulsory.
• Secret: Adjust entries hidden.
• Ensures appropriation.

16. Compute combined SLM/WDV for furniture ₹40,000, scrap ₹4,000, life 4 yrs, rate 25% after 1 yr SLM.

8 Marks Answer (Step-wise Numerical):

SLM Year 1: Dep Cost ₹36,000 /4 = ₹9,000; Book ₹31,000.
Switch WDV: Year 2 Dep 25% × ₹31,000 = ₹7,750; WDV ₹23,250.
Year 3: 25% × ₹23,250 = ₹5,812.5; WDV ₹17,437.5.
Year 4: 25% × ₹17,437.5 = ₹4,359.375; WDV ≈₹13,078 (adjust to scrap ₹4,000; extra dep ₹9,078).
Total Dep: ₹9,000 + ₹7,750 + ₹5,812 + ₹13,438 = ₹36,000.
Table: