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Depreciation applicable to an equipment is 20% . The value of the equipment  3 years from now will be less by :


Options:
A .  45 %
B .  48.8 %
C .  51.2 %
D .  60 %
Answer: Option B

Let the present value be Rs. 100.

Value after 3 years = Rs. `[100 xx (1 - 20/100)^3] = Rs.(100 xx 4/5 xx 4/5 xx 4/5)` =  Rs. 51.20.

`:.`   Reduction in value  = 100 - 51.20 = 48.8 %.



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