Held for sale classification during the period of disposal of asset. Apart from that, asset is depreciated even during it's idle time and depreciated more during overshift.
Using the units of production depreciation is why you might be thinking the above might not be the necessary reasons enough to stop depreciation. Here as well the business is a going concern.
Ok suppose depreciation is charged on a fixed assets on straight method say ₹1 lac /year if the machine is overused during a year how it is recorded ??
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