10 Saal Baad Ka Kharcha — AAJ Ki Cost! 🤯 | AS 10 + AS 29 Decommissioning Case Study | CA Inter ⭐

Society ki chhat par mobile tower laga — agreement khatam hone par tower hatana aur chhat original karna PAKKA kharcha hai. Sawaal: wo kharcha 10 saal baad hoga, to books mein kab aayega? 🤯 Jawab: AAJ — Present Value par! Aur yahi hai AS 10 + AS 29 ka combination. Is video mein poora case study + concept + numericals: ✅ Decommissioning / site restoration cost kya hoti hai (real telecom aur plant examples) ✅ AS 10: dismantling cost ka PRESENT VALUE asset ki cost mein capitalise ✅ Discounting: ₹10,00,000 @ 10%, 10 saal → PV = ₹3,86,000 (factor 0.386) ✅ Capitalised cost = ₹50,00,000 + ₹3,86,000 = ₹53,86,000 ✅ AS 29: same amount ki provision — DISCOUNTED value par ✅ Journal entry Year 0: Asset A/c Dr / To Bank / To Provision for Dismantling ✅ UNWINDING of discount: Year 1 = ₹3,86,000 × 10% = ₹38,600 finance cost ✅ Provision Year 10 tak badhkar ₹10,00,000 — dismantling day par ready ✅ Depreciation ka asar: ab ₹53,86,000 par depreciation, ₹50,00,000 par nahi ✅ Exam angle: kis tarah ka question aata hai aur kaunse steps marks dete hain 🐣Join CA Tejas Suchak's Telegram:- 🐣Accounting Standards Summary Charts:- Uploaded in the Telegram Channel Description. 🐣CA Intermediate Lectures:- 😍Free Content:- 🌟Revision Playlist:- 🌟Question Solving Playlist:- 😍Subscription to Paid Lectures:- 👉Advanced Accounting Regular Lectures:- 👉Advanced Accounting Fast Track Lectures:- 🐣CA Foundation Lectures:- 😍Free Content:- 🌟Revision Playlist:- 🌟Question Solving Playlist:- 😍Subscription to Paid Lectures:- 👉Accounting Regular Lectures:- 👉Accounting Fast Track Lectures:- 👉Follow us on Instagram:-