Calculation for asset 100% write-off price less than

No Calculation is required for this.

Correctly said by Mr. Amit.

The Asset are usually to be depreciated over its useful life, But Assets which are below Rs. 5000/- are written off in year in which they are purchased.

This is done due to the concept of materiality. The Amount of Assets which is not Material to the Company is not capitalised, instead it is charged to revenue, Usually the limit is 5000/-,  But company could have the materiality limit higher if desired.