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The Asset Depreciation is viewed differently by the users. For Operations and marketing it is the serviceability of the asset. If the asset does not perform at customer end it of no use to the. To accounts and Finance so long it serves the positive tax benefit it has meaning use of the same in reducing the tax burden. To investor and promoter so long it has has positive contribution. The Culmination of all there objective is met by arriving at an economic life of asset which ultimately decides when the asset has depreciated for change or replacement. Mind it this is unique preposition for each unit.