Fixed assets schedule for annual accounts: standardized columns for gross block, depreciation and net block reporting.

Schedule VIII prescribes a tabular format for reporting fixed assets in the annual statement of accounts, with columns for Gross Block (opening cost, additions, deductions, closing cost), Depreciation (opening balance, current year charge, deductions/adjustments, total) and Net Block (current and prior year end), enumerating specific asset categories, totals, capital work in progress and requiring disclosure of hire purchase assets.

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