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Answer Posted / h.r. sreepada bhagi
These two are different and not related to each other.
Depreciation - Is the charge of a certain portion of cost of
a fixed asset to the Profit & Loss A/c each accounting year
as per the rates and methods prescribed in the relevant Law
in a country.
Amalgamation - When two or more business entities (units or
firms)merge together and form a new company (firm / unit)
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