91. Annual depreciation costs are constant, when the __________ method of depreciation calculation is used. declining balance straight line sum of the years digit none of these ✅ The correct answer is option B.
92. Depreciation is __________ in profit with time. decrease increase no change none of these ✅ The correct answer is option A.
93. Effluent treatment cost in a chemical plant is categorised as the __________ cost. fixed overhead utilities capital ✅ The correct answer is option C.