See, with straight line, you deduct the same amount every year – simple like a watchman's clock. With written down, you claim more deduction in early years, less later – like a sprinter who tires. I always take written down value, because in my plastics factory, machinery faces fast changes and I need tax savings upfront to reinvest. The tax officer once argued, but my CA showed him how it keeps my cash flow healthy for new moulds.
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