Please reply. ......

In one question of NPO given in trial balance value of building Rs.16,00,000. Provision for depreciation Rs.4,80,000. Rate of depreciation is 5%. In answer depreciation has been charged Rs5,60,000, i.e Rs 4,80,000+80,000. Here why we are adding provision for depreciation. & also explain how we create provision for depreciation in NPO. Thanks.