Scraped machinery

No depreciation is charged during held for sale period

What isbscrapped means is it spoiled or obsolete

Then you have to follow the impairment testing and weite of the loss. Carrying amount less accumulated depreciation less impairment charges. In AS impairment test is optional but in indas impairment reciew is mandatory. Xoming to how much depreciation needs to be charged? 1 day depreciation is enough.