Rs.of Rs. (a) Plant & machinery as153.43 x4 = 613.72 at 1 4 1939: Machinery added between22.41 x2 = 44.82 1 4 1939 and 31 3 1947: Additions between 87.27 x 1 = 87.27 1 4 1947 and 31 3 1952: Total745.81 Less 5% breakdown value. 13.15 Balance732.66 Less depreciation upto 31 3 1951176.03 Balance556.63 Less Reserves General Reserve25.49 Plant Replacement67.9893.47 Balance463.16 Dividing by 10.46.31 1043 (b) Buildings: Value of building 42.85 x 2.596.41 as at 31 3 47: Additions between 21.1921.19 1 4 47 and 31 3 52: Total 117.60 Less 5% breakdown 3.20 Balance 114.40 Less depreciation upto 47.21 31 3 1951: Balance 67.19 Dividing by 27 2.48 Rehabilitation for (a) Plant & Machinery 46.31 (b)Building 2.48 Total. 48.79 Less depreciation for 1951 52.