980. Depreciation is include in costs in case of __________.

Pay back method
Accounting rate
Discounted cash flow
Present value method
✅ The correct answer is B.
Depreciation is include in costs in case of Accounting rate. Depreciation is an accounting method of allocating the cost of a tangible asset over its useful life and is used to account for declines in value. Businesses depreciate long-term assets for both tax and accounting purposes.

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