How to calculate value of plant and machinery in case of Msme

we take WDV of asset or gross value of asset while calculate value of plant and machinery in case of MSME
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Quick Summary
This discussion clarifies how to calculate the value of plant and machinery for MSMEs. The consensus is that the Written Down Value (WDV), also known as the net book value or carrying amount, should be used for fixed asset valuation, not the gross value.

As10 fixed assets- net book value (net of accumulated depreciation)

You should take WDV

Yes

wdv=carrying amount=Net book value

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