The document presents sales revenue and production unit data for 9 beverage products under the Zest brand over a 5-year period. It includes the individual revenue and units produced annually for each product, as well as assumptions made regarding their relative sales contributions, packaging types, pricing, and costs. The key products are Zest Cola, White, Orange, Appachino, Lem, Ice, Fruitpunch, Minwa, and Voltage. Overall revenues grow substantially from $1.6 billion in Year 1 to $14.6 billion in Year 5. Production units also increase annually across all products and packaging types. Assumptions are provided about market share and calculations for revenue, production volumes, and costs.

1. Individual Revenue Generation
Product Year 1 Year 2 Year 3 Year 4 Year 5
Zest Cola 300,000,000 380,000,000 1,000,000,000 1,700,000,000 2,700,000,000
Zest White 225,000,000 285,000,000 750,000,000 1,275,000,000 2,025,000,000
Zest Orange 225,000,000 285,000,000 750,000,000 1,275,000,000 2,025,000,000
Zest Appachino 225,000,000 285,000,000 750,000,000 1,275,000,000 2,025,000,000
Zest Lem 150,000,000 190,000,000 500,000,000 850,000,000 1,350,000,000
Zest Ice 225,000,000 285,000,000 750,000,000 1,275,000,000 2,025,000,000
Zest Fruitpunch 150,000,000 190,000,000 500,000,000 850,000,000 1,350,000,000
Zest Minwa 125,000,000 130,000,000 425,000,000 550,000,000 1,000,000,000
Zest Voltage 17,000,000 23,000,000 50,000,000 75,000,000 100,000,000
TOTAL 1,642,000,000 2,053,000,000 5,475,000,000 9,125,000,000 14,600,000,000

2. Individual Production in Units (Bottles)
Product Year 1 Year 2 Year 3 Year 4 Year 5
Zest Cola 12,000,000 15,200,000 40,000,000 68,000,000 108,000,000
Zest White 9,000,000 11,400,000 30,000,000 51,000,000 81,000,000
Zest Orange 9,000,000 11,400,000 30,000,000 51,000,000 81,000,000
Zest Appachino 9,000,000 11,400,000 30,000,000 51,000,000 81,000,000
Zest Lem 6,000,000 7,600,000 20,000,000 34,000,000 54,000,000
Zest Ice 9,000,000 11,400,000 30,000,000 51,000,000 81,000,000
Zest
Fruitpunch
6,000,000 7,600,000 20,000,000 34,000,000 54,000,000
Zest Minwa 4,901,961 5,098,039 16,666,667 21,568,627 39,215,686
Zest Voltage 188,889 255,556 555,556 833,333 1,111,111
TOTAL 65,090,850 81,353,595 217,222,222 362,401,961 580,326,797

3. Production of Zest Cola in Units (Different Packaging)
Product Year 1 Year 2 Year 3 Year 4 Year 5
Junior 1,200,000 1,520,000 4,000,000 6,800,000 10,800,000
Regular 4,800,000 6,080,000 16,000,000 27,200,000 43,200,000
Can 2,400,000 3,040,000 8,000,000 13,600,000 21,600,000
Youth 1,440,000 1,824,000 4,800,000 8,160,000 12,960,000
Family pack 1,200,000 1,520,000 4,000,000 6,800,000 10,800,000
Jumbo 960,000 1,216,000 3,200,000 5,440,000 8,640,000
TOTAL 12,000,000 15,200,000 40,000,000 68,000,000 108,000,000
Production of Zest White in Units (Different Packaging)
Product Year 1 Year 2 Year 3 Year 4 Year 5
Junior 900,000 1,140,000 3,000,000 5,100,000 8,100,000
Regular 3,600,000 4,560,000 12,000,000 20,400,000 32,400,000
Can 1,800,000 2,280,000 6,000,000 10,200,000 16,200,000
Youth 1,080,000 1,368,000 3,600,000 6,120,000 9,720,000
Family pack 900,000 1,140,000 3,000,000 5,100,000 8,100,000
Jumbo 720,000 912,000 2,400,000 4,080,000 6,480,000
TOTAL 9,000,000 11,400,000 30,000,000 51,000,000 81,000,000

4. Production of Zest Orange in Units (Different Packaging)
Product Year 1 Year 2 Year 3 Year 4 Year 5
Junior 900,000 1,140,000 3,000,000 5,100,000 8,100,000
Regular 3,600,000 4,560,000 12,000,000 20,400,000 32,400,000
Can 1,800,000 2,280,000 6,000,000 10,200,000 16,200,000
Youth 1,080,000 1,368,000 3,600,000 6,120,000 9,720,000
Family pack 900,000 1,140,000 3,000,000 5,100,000 8,100,000
Jumbo 720,000 912,000 2,400,000 4,080,000 6,480,000
TOTAL 9,000,000 11,400,000 30,000,000 51,000,000 81,000,000
Production of Zest Appachino in Units (Different Packaging)
Product Year 1 Year 2 Year 3 Year 4 Year 5
Junior 900,000 1,140,000 3,000,000 5,100,000 8,100,000
Regular 3,600,000 4,560,000 12,000,000 20,400,000 32,400,000
Can 1,800,000 2,280,000 6,000,000 10,200,000 16,200,000
Youth 1,080,000 1,368,000 3,600,000 6,120,000 9,720,000
Family pack 900,000 1,140,000 3,000,000 5,100,000 8,100,000
Jumbo 720,000 912,000 2,400,000 4,080,000 6,480,000
TOTAL 9,000,000 11,400,000 30,000,000 51,000,000 81,000,000

5. Production of Zest Lem in Units (Different Packaging)
Product Year 1 Year 2 Year 3 Year 4 Year 5
Junior 600,000 760,000 2,000,000 3,400,000 5,400,000
Regular 2,400,000 3,040,000 8,000,000 13,600,000 21,600,000
Can 1,200,000 1,520,000 4,000,000 6,800,000 10,800,000
Youth 720,000 912,000 2,400,000 4,080,000 6,480,000
Family pack 600,000 760,000 2,000,000 3,400,000 5,400,000
Jumbo 480,000 608,000 1,600,000 2,720,000 4,320,000
TOTAL 6,000,000 7,600,000 20,000,000 34,000,000 54,000,000
Production of Zest Ice in Units (Different Packaging)
Product Year 1 Year 2 Year 3 Year 4 Year 5
Junior 900,000 1,140,000 3,000,000 5,100,000 8,100,000
Regular 3,600,000 4,560,000 12,000,000 20,400,000 32,400,000
Can 1,800,000 2,280,000 6,000,000 10,200,000 16,200,000
Youth 1,080,000 1,368,000 3,600,000 6,120,000 9,720,000
Family pack 900,000 1,140,000 3,000,000 5,100,000 8,100,000
Jumbo 720,000 912,000 2,400,000 4,080,000 6,480,000
TOTAL 9,000,000 11,400,000 30,000,000 51,000,000 81,000,000

6. Production of Zest Fruitpunch in Units (Different Packaging)
Product Year 1 Year 2 Year 3 Year 4 Year 5
Junior 600,000 760,000 2,000,000 3,400,000 5,400,000
Regular 2,400,000 3,040,000 8,000,000 13,600,000 21,600,000
Can 1,200,000 1,520,000 4,000,000 6,800,000 10,800,000
Youth 720,000 912,000 2,400,000 4,080,000 6,480,000
Family pack 600,000 760,000 2,000,000 3,400,000 5,400,000
Jumbo 480,000 608,000 1,600,000 2,720,000 4,320,000
TOTAL 6,000,000 7,600,000 20,000,000 34,000,000 54,000,000
Production of Zest Minwa in Units (Different Packaging)
Product Year 1 Year 2 Year 3 Year 4 Year 5
Small 1,470,588 1,529,412 5,000,000 6,470,588 11,764,706
Large 2,941,177 3,058,823 10,000,000 12,941,176 23,529,412
Jumbo 490,196 509,804 1,666,667 2,156,863 3,921,569
TOTAL 4,901,961 5,098,039 16,666,667 21,568,627 39,215,686

7. Production of Zest Voltage in Units (Different Packaging)
Product Year 1 Year 2 Year 3 Year 4 Year 5
Mini 132,222 178,889 388,889 583,333 777,778
Mighty 56,667 76,667 166,667 250,000 333,333
TOTAL 188,889 255,556 555,556 833,333 1,111,111
Assumptions
The sales revenue and sales in units mentioned earlier has been posted after the following calculations:
The main products of ZEST contribute in the total revenue with the following percentages:
Product Contribution in Sales
Zest Cola 20%
Zest White 15%
Zest Orange 15%
Zest Appachino 15%
Zest Lem 10%
Zest Fruitpunch 10%
Zest Ice 15%
100%
The contribution of Zest Minwa and Zest Voltage is expected to fluctuate and that is the reason why these 2
products don’t show a trendy increase as sales revenue increases.

8. The actual raw material cost for the ZEST products per litre are as follows:
Zest Cola Rs. 26
Zest White Rs. 26
Zest Orange Rs. 26
Zest Appachino Rs. 26
Zest Lem Rs. 26
Zest Fruitpunch Rs. 26
Zest Ice Rs. 26
Zest Minwa (Mineral Water) Rs. 14
Zest Votage (Energy Drink) Rs. 152
Zest Cola, White, Orange, Appachino, Lem and Ice are being offered in the following packaging (the
expected demands for these are mentioned besides each packaging):
Product Packaging Price Expected Share
Junior 175 ml Rs. 10 10%
Regular 250 ml Rs. 15 40%
Can 330 ml Rs. 25 20%
Youth 500 ml Rs. 20 12%
Family 1.5 ltr Rs. 50 10%
Jumbo 2.5 ltr Rs. 70 8%

9. The table below portrays the assumptions made to come up with the mentioned figures:
Product Quantity
(in ml)
Unit
Price
Expected
Share (Units)
Total
Quantity
Total
Price
Junior 175 Rs. 10 10 1,750 Rs. 100
Regular 250 Rs. 15 40 10,000 Rs. 600
Can 330 Rs. 25 20 6,600 Rs. 500
Youth 500 Rs. 20 12 6,000 Rs. 240
Family pack 1,500 Rs. 50 10 15,000 Rs. 500
Jumbo 2,500 Rs. 70 8 20,000 Rs. 560
TOTALS (Units, Litres, Revenue) 100 59.35 Ltr 2,500
TOTAL Cost of Raw Materials ( Total Litres x Cost per Litre) 1,543.1

10. If 100 bottles are sold as per the expected share, total revenue generated would be Rs. 2500 and the total
cost of raw materials will be Rs. 1,543.
The following table displays the assumptions regarding sales and cost of production of Zest Minwa.

11. If 100 bottles are sold, the total revenue generated would be Rs. 2550 and the total cost of raw materials
will be Rs. 2,170.
Product Quantity
(in ml)
Unit
Price
Expected
Share (Units)
Total
Quantity
Total
Price
Small 500 Rs. 10 30 15,000 Rs. 300
Large 1,500 Rs. 25 60 90,000
Rs.
1,500
Jumbo 5,000 Rs. 75 10 50,000 Rs. 750
TOTALS (Units, Litres, Revenue) 100 155 Ltr 2,550
TOTAL Cost of Raw Materials ( Total Litres x Cost per Litre) 2170

12. The following table displays the assumptions regarding sales and cost of production of Zest Voltage.
Product Quantity
(in ml)
Unit
Price
Expected
Share (Units)
Total
Quantity
Total
Price
Mini 330 Rs. 75 70 23,100 Rs. 5,250
Mighty 600
Rs.
125
30 18,000 Rs. 3,750
TOTALS (Units, Litres, Revenue) 100 41.10 Ltr 9,000
TOTAL Cost of Raw Materials ( Total Litres x Cost per Litre) 6,247.2
If 100 bottles are sold, the total revenue generated would be Rs. 9,000 and the total cost of raw materials
will be Rs. 6,247.

13. For the 1st
Year’s COGS of Zest products:
Zest Cola 1500,000,000 x 0.2 / 2,500 x 59.35 x 26 = 185,172,000
Zest White 1500,000,000 x 0.15 / 2,500 x 59.35 x 26 = 138,879,000
Zest Orange 1500,000,000 x 0.15 / 2,500 x 59.35 x 26 = 138,879,000
Zest Appachino 1500,000,000 x 0.15 / 2,500 x 59.35 x 26 = 138,879,000
Zest Lem 1500,000,000 x 0.10 / 2,500 x 59.35 x 26 = 92,586,000
Zest Fruitpunch 1500,000,000 x 0.15 / 2,500 x 59.35 x 26 = 92,586,000
Zest Ice 1500,000,000 x 0.15 / 2,500 x 59.35 x 26 = 138,879,000
Zest Minwa 125,000,000 / 2,550 x 155 x 14 = 106,372,549
Zest Votage 17,000,000 / 9,000 x41.1 x 152 = 11,800,267
The costs of 2nd
, 3rd
, 4th
and 5th
year are calculated similarly.

14. All raw material is converted to finished goods because of the perishable nature of ZEST’s products, thus, no ending raw
material inventory is to be maintained. Finished Goods, h however, inventory is maintained.

15. Individual Cost of Selling
Year 1
Cost Zest Cola Zest White
Zest
Orange
Zest
Appachino
Zest Lem Zest Ice
Zest
Fruitpunch
Zest Minwa
Zest
Voltage
Total Raw
Material
Cost*
216,034,000 154,310,000 154,310,000 154,310,000 123,448,000 154,310,000 123,448,000 127,647,059 17,353,333
Total Labour
Cost**
1,412,000 1,412,000 1,412,000 1,412,000 1,412,000 1,412,000 1,412,000 1,412,000 1,412,000
Factory
Overheads***
2,511,000 2,511,000 2,511,000 2,511,000 2,511,000 2,511,000 2,511,000 2,543,000 2,511,000
Cost of Goods
Manufacture
d
219,957,000 158,233,000 158,233,000 158,233,000 127,371,000 158,233,000 127,371,000 131,602,059 21,276,333
Finished
Goods
(Opening)
0 0 0 0 0 0 0 0
Finished
Goods
(Ending)
(30,862,000
)
(15,431,000
)
(15,431,000
)
(15,431,000)
(30,862,000
)
(15,431,000
)
(30,862,000)
(21,274,510
)
(5,553,067)
Total Cost of
Goods Sold
189,095,000 142,802,000 142,802,000 142,802,000 96,509,000 142,802,000 96,509,000 110,327,549 15,723,266

16. Assumptions
*Raw material includes Direct and Indirect raw materials. The total raw material comprises of the water, syrup and
artificial flavourings. The cost of carbonating is also included.
**Beverages manufacturing plants need not to be operated by extensive labour, and increased production will not require
further labour costs to be incurred. Thus, all labour is being treated as indirect labour and salaries expenses totaling 12,708,000
are spread evenly.
***Factory Overheads include Utilities amounting to 14,340,000 as well as other expenditure approximated at 447,000
and Depreciation spread evenly.
All raw material is converted to finished goods because of the perishable nature of ZEST’s products, thus, no ending raw
material inventory is to be maintained. Finished Goods inventory, however, is maintained.

17. Individual Cost of Selling
Year 2
Cost Zest Cola Zest White Zest
Orange
Zest
Appachino
Zest Lem Zest Ice Zest
Fruitpunch
Zest Minwa Zest
Voltage
Total Raw
Material
Cost*
246,896,000 185,172,000 185,172,000 185,172,000 123,448,000 185,172,000 123,448,000 127,647,059 20,824,000
Total Labour
Cost** 2,547,888 2,547,888 2,547,888 2,547,888 2,547,888 2,547,888 2,547,888 2,547,888 2,547,888
Factory
Overheads*** 2,434,150 2,434,150 2,434,150 2,434,150 2,434,150 2,434,150 2,434,150 2,783,000 2,434,150
Cost of Goods
Manufacture
d
251,878,038 190,154,038 190,154,038 190,154,038 128,430,038 190,154,038 128,430,038 132,977,947 25,806,038
Finished
Goods
(Opening)
30,862,000 15,431,000 15,431,000 15,431,000 30,862,000 15,431,000 30,862,000 21,274,510 5,553,067
Finished
Goods
(Ending)
(43,206,800)
(15,431,000
)
(15,431,000
)
(15,431,000)
(37,034,400
)
(24,689,600
)
(37,034,400)
(38,294,118
)
(10,412,000)
Total Cost of
Goods Sold 239,533,238 190,154,038 190,154,038 190,154,038 122,257,638 190,154,038 122,257,638 115,958,339 20,947,105

18. Individual Cost of Selling
Year 3
Cost Zest Cola Zest White Zest
Orange
Zest
Appachino
Zest Lem Zest Ice Zest
Fruitpunch
Zest
Minwa
Zest
Voltage
Total Raw
Material
Cost*
586,378,000
450,585,20
0
450,585,200 450,585,200
339,482,00
0
450,585,20
0
339,482,000
340,392,15
7
27,765,333
Total Labour
Cost** 2,547,888 2,547,888 2,547,888 2,547,888 2,547,888 2,547,888 2,547,888 2,547,888 2,547,888
Factory
Overheads*** 2,372,670 2,372,670 2,372,670 2,372,670 2,372,670 2,372,670 2,372,670 2,735,000 2,372,670
Cost of Goods
Manufacture
d
591,298,558
455,505,75
8
455,505,758 455,505,758
344,402,55
8
455,505,75
8
344,402,558
345,675,04
5
32,685,891
Finished
Goods
(Opening)
30,862,000 15,431,000 15,431,000 15,431,000 37,034,400 24,689,600 37,034,400 38,294,118 10,412,000
Finished
Goods
(Ending)
(43,206,800) (3,086,200) (3,086,200) (3,086,200) (6,172,400) (3,086,200) (6,172,400) (1,234,480) (3,470,667)
Total Cost of
Goods Sold 578,953,758
467,850,55
8
467,850,558 467,850,558
375,264,55
8
467,850,55
8
375,264,558
382,734,68
3
39,627,225

19. Individual Cost of Selling
Year 4
Cost Zest Cola Zest White Zest Orange Zest
Appachino
Zest Lem Zest Ice Zest
Fruitpunch
Zest
Minwa
Zest
Voltage
Total Raw
Material
Cost*
1,080,170,000 771,550,000 771,550,000 771,550,000 555,516,000 771,550,000 555,516,000 489,313,725 52,060,000
Total Labour
Cost** 2,547,888 2,547,888 2,547,888 2,547,888 2,547,888 2,547,888 2,547,888 2,547,888 2,547,888
Factory
Overheads*** 2,323,491 2,323,491 2,323,491 2,323,491 2,323,491 2,323,491 2,323,491 2,696,000 2,323,491
Cost of Goods
Manufacture
d
1,085,041,379 776,421,379 776,421,379 776,421,379 560,387,379 776,421,379 560,387,379 494,557,613 56,931,379
Finished
Goods
(Opening)
12,344,800 3,086,200 3,086,200 3,086,200 6,172,400 3,086,200 6,172,400 1,234,480 3,470,667
Finished
Goods
(Ending)
(43,206,800) (1,543,100) (1,543,100) (1,543,100)
(37,034,400
)
(1,543,100) (37,034,400) (3,394,820) (20,824,000)
Total Cost of
Goods Sold 1,054,179,379 777,964,479 777,964,479 777,964,479 529,525,379 777,964,479 529,525,379 492,397,273 39,578,046

20. Individual Cost of Selling
Year 5
Cost Zest Cola Zest White Zest Orange Zest
Appachino
Zest Lem Zest Ice Zest
Fruitpunch
Zest Minwa Zest
Voltage
Total Raw
Material
Cost*
1,697,410,000 1,234,480,000 1,234,480,000 1,234,480,000 802,412,000 1,234,480,000 802,412,000 808,431,373 62,472,000
Total Labour
Cost** 2,547,888 2,547,888 2,547,888 2,547,888 2,547,888 2,547,888 2,547,888 2,547,888 2,547,888
Factory
Overheads**
*
2,323,491 2,323,491 2,323,491 2,323,491 2,323,491 2,323,491 2,323,491 2,696,000 2,323,491
Cost of
Goods
Manufacture
d
1,702,281,379 1,239,351,379 1,239,351,379 1,239,351,379 807,283,379 1,239,351,379 807,283,379 813,675,261 67,343,379
Finished
Goods
(Opening)
43,206,800 1,543,100 1,543,100 1,543,100 37,034,400 1,543,100 37,034,400 3,394,820 20,824,000
Finished
Goods
(Ending)
(74,068,800) 0 0 0 (6,172,400) 0 (6,172,400) (308,620)
(13,882,667
)
Total Cost of
Goods Sold 1,671,419,379 1,240,894,479 1,240,894,479 1,240,894,479 838,145,379 1,240,894,479 838,145,379 816,761,461 74,284,712

21. Schedule for Depreciation (Machinery and Equipment)
Machinery &
Equipment
Total
Cost
Year 1
Book
Value
Year 2
Book
Value
Year 3
Book
Value
Year
4
Book
Value
IB-04 Analysis Assembly 2,520,000 504,000 2,016,000 403,200 1,612,800 322,560 1,290,240 258,048 1,032,192
Brix Controller 185,000 37,000 148,000 29,600 118,400 23,680 94,720 18,944 75,776
CO2 Controller 120,000 24,000 96,000 19,200 76,800 15,360 61,440 12,288 49,152
Remote Display Unit 558,000 111,600 446,400 89,280 357,120 71,424 285,696 57,139 228,557
MULTILAB III Remote
Command
1,059,000 211,800 847,200 169,440 677,760 135,552 542,208 108,442 433,766
Angel 100BPH (Filling) 810,000 162,000 648,000 129,600 518,400 103,680 414,720 82,944 331,776
Automatic Snapcap
Capping Machine
1,585,000 317,000 1,268,000 253,600 1,014,400 202,880 811,520 162,304 649,216
RGY2T-1G-Linear-
Filling-Machine
1,263,000 252,600 1,010,400 202,080 808,320 161,664 646,656 129,331 517,325
Reverse Osmosis Water
purification Plant
1,500,000 300,000 1,200,000 240,000 960,000 192,000 768,000 153,600 614,400
Distribution Trucks 16,000,000 1,600,000 6,400,000 1,280,000 5,120,000 1,024,000 4,096,000 819,200 3,276,800

22. The depreciation has been calculated by Diminishing Balance Method keeping 10% as the rate.
Year
5
Book
Value
Year
6
Book
Value
Year
7
Book
Value
Year
8
Book
Value
Year
9
Book
Value
Year
10
Book
Value
206,438 825,754 165,151 660,603 132,121 528,482 105,696 422,786 84,557 338,229 67,646 270,583
15,155 60,621 12,124 48,497 9,699 38,797 7,759 31,038 6,208 24,830 4,966 19,864
9,830 39,322 7,864 31,457 6,291 25,166 5,033 20,133 4,027 16,106 3,221 12,885
45,711 182,845 36,569 146,276 29,255 117,021 23,404 93,617 18,723 74,893 14,979 59,915
86,753 347,013 69,403 277,610 55,522 222,088 44,418 177,671 35,534 142,137 28,427 113,709
66,355 265,421 53,084 212,337 42,467 169,869 33,974 135,895 27,179 108,716 21,743 86,973
129,843 519,373 103,875 415,498 83,100 332,399 66,480 265,919 53,184 212,735 42,547 170,188
103,465 413,860 82,772 331,088 66,218 264,870 52,974 211,896 42,379 169,517 33,903 135,614
122,880 491,520 98,304 393,216 78,643 314,573 62,915 251,658 50,332 201,327 40,265 161,061
655,360 2,621,440 524,288 2,097,152 419,430 1,677,722 335,544 1,342,177 268,435 1,073,742 214,748 858,993

23. Schedule for Depreciation (Land and Building)
Machinery &
Equipment
Total
Cost
Year 1
Book
Value
Year 2
Book
Value
Year 3
Book
Value
Year 4
Book
Value
Bottle Washing and Storage
Plant (50,000 bottles)
6,000,000 600,000 5,400,000 600,000 4,800,000 600,000 4,200,000 600,000 3,600,000
Actual Manufacturing Plant
including Quality Control
24,000,000 2,400,000 21,600,000 2,400,000 19,200,000 2,400,000 16,800,000 2,400,000
14,400,00
0
Finished good storage room 900,000 90,000 810,000 90,000 720,000 90,000 630,000 90,000 540,000
Management office 1,800,000 180,000 1,620,000 180,000 1,440,000 180,000 1,260,000 180,000 1,080,000
Distribution Network 6,000,000 600,000 5,400,000 600,000 4,800,000 600,000 4,200,000 600,000 3,600,000
Water Filtration Plant 9,000,000 900,000 8,100,000 900,000 7,200,000 900,000 6,300,000 900,000 5,400,000

24. Year 5
Book
Value
Year
6
Book
Value
Year
7
Book
Value
Year
8
Book
Value
Year
9
Book
Value
Year
10
Book
Value
600,000 3,000,000 600,000
2,400,00
0
600,000
1,800,00
0
600,000
1,200,00
0
600,000 600,000 600,000 0
2,400,000
12,000,00
0
2,400,00
0
9,600,00
0
2,400,00
0
7,200,00
0
2,400,00
0
4,800,00
0
2,400,00
0
2,400,00
0
2,400,00
0
0
90,000 450,000 90,000 360,000 90,000 270,000 90,000 180,000 90,000 90,000 90,000 0
180,000 900,000 180,000 720,000 180,000 540,000 180,000 360,000 180,000 180,000 180,000 0
600,000 3,000,000 600,000
2,400,00
0
600,000
1,800,00
0
600,000
1,200,00
0
600,000 600,000 600,000 0
900,000 4,500,000 900,000
3,600,00
0
900,000
2,700,00
0
900,000
1,800,00
0
900,000 900,000 900,000 0
The depreciation has been calculated by Straight Line Method keeping 10% as the rate.

25. Schedule for Depreciation (Office Equipment)
Equipment COST Year 1
Book
Value
Year 2
Book
Value
Year 3
Book
Value
Year 4
Book
Value
Year 5
Book
Value
Table & Chair for CEO 9,600 1,920 7,680 1,920 5,760 1,920 3,840 1,920 1,920 1,920 0
Table and chair for
Manager/Department
Head
48,000 9,600 38,400 9,600 28,800 9,600 19,200 9,600 9,600 9,600 0
Table and chair for
Supervisor/Officers
80,000 16,000 64,000 16,000 48,000 16,000 32,000 16,000 16,000 16,000 0
Table and chair for
Other Staff Members
44,000 8,800 35,200 8,800 26,400 8,800 17,600 8,800 8,800 8,800 0
Other Staff Chairs 6,000 1,200 4,800 1,200 3,600 1,200 2,400 1,200 1,200 1,200 0
Personal Computer 175,000 35,000 140,000 35,000 105,000 35,000 70,000 35,000 35,000 35,000 0
Laser Printer 105,000 21,000 84,000 21,000 63,000 21,000 42,000 21,000 21,000 21,000 0
Fax Machine 80,000 16,000 64,000 16,000 48,000 16,000 32,000 16,000 16,000 16,000 0
UPS 45,000 9,000 36,000 9,000 27,000 9,000 18,000 9,000 9,000 9,000 0
Air Conditioner 75,000 15,000 60,000 15,000 45,000 15,000 30,000 15,000 15,000 15,000 0
The depreciation has been calculated by Straight Line Method keeping 20% as the rate.