Chemical Engineering Plant Economics
The depreciation during the year 'n', in diminishing balance method of depreciation calculation, is calculated by multiplying a fixed percentage 'N' to the

Depreciation during the (n - 1)th year
Difference between initial cost and salvage value
Initial cost
Book value at the end of (n - 1)th year

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Chemical Engineering Plant Economics
In a manufacturing industry, break even point occurs, when the

Annual sales equals the fixed cost
Total annual rate of production equals the assigned value
Annual profit equals the expected value
Total annual product cost equals the total annual sales

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