Write the word/term/phrase which can substitute each of the following statements:
(i) The method of charging depreciation under which depreciation is calculated on the original cost of an asset.
(ii) The method of charging depreciation under which depreciation is calculated on the balance amount.
(iii) The Latin word for reduction or decline in the value of a fixed asset due to its use.
(iv) An amount to which the balance in the depreciation account is transferred.
(v) Transport charges, coolie charges, charges for electrification, etc. incurred for the erection of machinery.
