Wrong application of Depreciation Policy in Nepal

What is Depreciation?

Depreciation is the systematic allocation of the depreciable amount of an assets over its useful life. The depreciable amount is determined after deducting its residual value. The following four factors are considered in determining the useful life of an assets:

• Expected use of assets.
• Expected physical wear and tear.
• Technical or commercial obsolescence arising from changes or improvements in production or from a change in the market demand for the product or service output of the assets.
• Legal or similar limit on the use of assets, such as the expiry dates of related leases.

To calculate the depreciation amount, we shall select correct depreciation method based on the nature of an organization. Expected future economic benefit of the assets used by entity should be reflected by the depreciation method used by the entity. Different depreciation methods can be used to allocate the depreciable amount of an assets on a systematic basis over its useful life. However, Nepal Accounting Standard (NAS) suggests three method to depreciate assets on systematic basis namely: Straight Line Method, Diminishing Balance Method and Units of Production Method. The entity shall select the method that most closely reflects, the expected pattern of consumption of the asset embodying economic benefit. [Source: Nepal Accounting Standard (NAS)]

एयरपोर्टमा एक घण्टा

एयरपोर्टमा बिदाईको लागि जान त मजा नै हुन्छ, तर फर्किने बेलामा खल्लो महसुस हुने भएकाले एयरपोर्ट बिदाईको लागि जानुनपरोस जस्तै लाग्छ । तर यसपाली फेरी एयरपोर्ट जानै पर्यो बिदाईको लागि । बिदाईको फोटो खिच्दा खिच्दै, मेरो दिमागमा एउटा फोटो ब्लग लेख्ने मुड सवार भयो । हुन त म कुनै राम्रो क्यामरा बोक्ने प्रोफेशनल फोटोग्राफर त होइन, तर पनि एयरपोर्टमा करिब एक घण्टा बस्दा देखेका दृष्यमध्ये मेरो मोबाइलले लिन भ्याएका केहि फोटाहरु यहाँ राखेको छु ।

Impossible Friendship is also Possible

This is one of the most beautiful video I have ever seen. Few have touched my heart the way this one has. It is wonderful. You can enjoy this friendship story of Dolphin and Dog.

This is the story of true love and friendship. Though, One can not stay in water and other cannot stay outside of water, they show their true friendship. They want to stay together and pass their time with each other, but nature do not allow them to cheer their love and friendship. It means that, to become a good friends, it is not necessary to pass their time with each other. We can be a good friend, even though our surroundings and your time does not allowed to pass your time with each other. To become a good friend, YOU MUST HAVE A GOOD HEART ONLY like Dog and Dolphin :) :) :) .

♥♥♥♥♥!!! If dogs and dolphins can be friends and take care of each other, so can we?

देखेका पात्र @ हस्पिटल

दिन कटाउन गाह्रो भैरहेको बेला, हस्पिटल को बेडमा बसेर पुराना ब्लगहरु खोलेर हेरेको धेरै ब्लगहरु होटलको बेडमा बसेर लेखिएछ, आज कताकता हस्पिटलको बेडमा बस्दा, एउटा ब्लग लेख्ने मुड आयो । मेरो लागि एकदमै नयाँ अनुभुति । बिषय के त भन्दा अप्रेसन गरि दश दिन हस्पिटल बस्दा वरिपरि देखेका अबिस्मरणिय घटना तथा पात्रको सम्झना ।

खुसी के होला ?

“शेष,  तिमी खुसी हौ, टेन्सन लिदै नलेउ है ।” यसो भन्दै गर्दा मलाई यसो भन्ने मेरो साथी नै टेन्सन बोकिरहेकी थिइन । त्यसो भन्ने मान्छे त खुसी हुनुपर्ने हो नि तर उनीलाई त्यसबखत मैले कुनै पनि कोणबाट खुसी देखिरहेको थिइन । उनी मनमा बिभिन्न कुण्ठाहरु पालेर बसिरहेकी थिइन, न त्यो कसैसँग खोल्न सक्थिन न त्यसलाई ब्यबस्थित गर्न सक्थिन । आखिर मान्छे भित्र दुखी हुदाँहुदै किन बाहिर खुसी देखिन चाहन्छ ? त्यसपछि म सोच्न थाले, कतै म दुखी त छैन ? खुसी हुनु मात्र ठुलो कुरा हो कि अरु केहि छ ? आखिर के रहेछ त खुसी भनेको ? मान्छे कसरी बन्न सक्छ त खुसी ?