Prativa - The 3.3 lakhs in 2012 and 1.6 lakhs in 2013 are not new expenses. They are the value of the oven in those years. Over a period of time the value of the oven decreases (just like if you buy a car).

Depreciation can start in the same year as the purchase.

Does this clarify your doubts. Please let me know if it doesnt.

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