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Answer Posted / h.r. sreepada bhagi
As mentioned in the above answer WDV stands for Written Down
Value. Cost of Fixed Assets (capital items) having life of
more than one year are charged to Profit & Loss A/c as
depreciation during its life time. Cost of Asset as reduced
by depreciation till date is referred to as WDV of the
asset. Assets are shown in the Balance Sheet (Under Fixed
Assets) as in the following example:-
Gross Value - 500000 (Original Cost)
Less:Depreciation - 60000 (Depreciation up to B/S date)
------
Net Value - 440000 (WDV as on the B/S date)
------
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