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Topic Depreciation
Asked 2 times across 2 UPSC exams over 32 years (1991–2023), peaking in 1991.
Key insights
- Most tested in CSE — 1 of 2 PYQs
- Most asked in 1991
- Recurs across 2 years (1991–2023)
How it travelled across exams
First appearance in each exam — the same idea, reframed.
CSE 1991 → EPFO 2023
How the concept evolved
Long-running — most appearances (1 of 2) predate 2016, and it still returns.
Sample questions
You've seen the pattern — here are a few of the actual PYQs.
EPFO2023
Which one of the following statements is not correct?
- A Depreciation is a non-cash expense.
- B Depreciation is the process of valuation of assets. ✓
- C The main cause of depreciation is wear and tear caused by usage.
- D Depreciation must be charged so as to ascertain true profit or loss of a business.
✓ Correct answer: (B)
Commerce & Accountancy › Financial Accounting
CSE1991
If the capital stock was everlasting, then the rate of depreciation would be
- A High
- B Low
- C Infinite
- D Zero ✓
✓ Correct answer: (D)
Economy › Macroeconomics
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