This document provides information about Kavitha V, whose registration number is 13982007 and option is commerce. It defines depreciation as the decrease in market value of fixed assets over time due to various factors such as wear and tear, obsolescence, passage of time, depletion, and accidents. The key causes of depreciation are listed as wear and tear from constant use, assets becoming obsolete due to new inventions, the passage of time reducing an asset's value even if not used, depletion through extraction of natural resources, and accidents reducing an asset's value.