Interviewer instructions
Column (6): deductions during the reference year: In this column information regarding depletion of the fixed assets owned during the reference year will be recorded. The deductions to the fixed assets are obtained by considering:
- Assets sold and discarded during last 365 days. 'Sale' that is only agreed upon but not affected during the reference year will not be included even if money has been taken in advance. But, the value of assets sold will be included though payment is yet to be received.
- The value of assets disposed of in any manner other than sale. Besides obsolescence (gone out of use) of an asset, this will include loss due to theft, damage, accident etc.