The manufacturing sector's share of India's GDP declined from 15.7% in 2011-12 to 15.2% in 2012-13, and it may fall below 15% in 2013-14 due to slowing demand. Depreciation costs increased for major Indian manufacturing companies Tata Steel, JSW Steel, and L&T from 2011-12 to 2013-14 as revenues grew, though the growth rates varied between companies. Depreciation rates were calculated as a percentage of total assets.

1. DEPRICIATION COST OF
MANUFACTURING SECTOR
PRESENTED BY – Dipanway Bhabuk

2. In 2012-13 the share of manufacturing sector in the GDP
declined to 15.2 % compared to 15.7 % in the previous
financial year.
The contribution of manufacturing sector in the countries
GDP may fall below 15 % in 2013-14 owing to demand
slowdown.
Gross Domestic Product

3. Why, Where and Purpose of
Depreciation
Why
Where
Depreciation
Purpose
Depreciation occurs due to
wear and tear, usage,
obsolescence through
technology.
Plant & Machinery,
Furniture & Fixtures
Ascertainment of True Profit & Loss,
Cost Of Production, Valuation of Assets,
Replacement of Assets

4.  The monetary value of an asset decreases over time
due to use, wear and tear or obsolescence. This
decrease is measured as depreciation.
 Accounting estimates the decrease in value using the
information regarding the useful life of the asset.
What is DEPRICIATION COST

5.  TYPES :
Written down value (WDV) method of Depreciation
Straight line method (SLM) of Depreciation

6.  The value of an asset after accounting for
depreciation or amortization. Written Down Value is
also called Book Value or Net Book Value
WRITTEN DOWN VALUE METHOD

7.  The simple and most commonly used depreciation
method, straight line depreciation is calculated by
taking the purchase or acquisition price of an asset
subtracted by the salvage value divided by the total
productive years the assets can be reasonably affect
the company.
STRAIGHT LINE METHOD

8. Depreciation of TATA STEEL
TATA STEEL 2014-13 2013-12 2012-11
Total revenue 42,498.67 39,101.47 34,819.89
Total Assets 24,064.43 24,650.54 11,142.36
Depreciation 1,780.00 1,568.80 1,095.83
Percentage change of depreciation on Total
Assets
7.40 % 6.36 % 9.83 %
Change in Revenue 3,397.20 4,281.58 __
Change in Assets -586.11 13,508.18 __
Change in Depreciation 211.20 472.97 __

9. Depreciation of JWS STEEL
JSW STEEL 2014-13 2013-12 2012-11
Total revenue 42,498.67 35,491.81 32,122.66
Total Assets 37,225.12 27,604.47 27,071.63
Depreciation 2,725.88 1,973.89 1,708.17
Percentage change of depreciation on Total
Assets
7.32 % 7.15 % 6.31 %
Change in Revenue 7,006.86 3,369.15 __
Change in assets 9,620.65 532.84 __
Change in depreciation 751.99 265.72 __

10. Depreciation of L & T
L & T 2014-13 2013-12 2012-11
Total revenue 62,724.16 54,508.80 45,053.33
Total Assets 8,219.00 7,528.00 6,569.06
Depreciation 819.42 700.45 600.28
Percentage change of depreciation on Total
Assets
9.18 14.60
Change in Revenue 8,215.36 9,455.47
Change in assets 691.00 955.94
Change in depreciation 118.97 100.17

11. 0.00
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TATA Steel JWS Steel L & T
2013-14
2012-13