खाली नमूद दोन विधानांपैकी कोणते योग्य आहे ?
अ. बाजार मूल्य वर्षभरात वाढले असले तरी घसारा आकारण्यात येतो.
ब. घसारा हा आर्थिक स्रोत नाही.

The correct answer is Option C (Both a and b are correct).

Key Points:
• Analysis of depreciation properties:
• Statement 'a' is CORRECT: Depreciation is allocated to write off the historical cost of a fixed asset over its useful life; temporary increases in market value are ignored in accounting prudence principles, so depreciation is charged regardless of market fluctuations.
• Statement 'b' is CORRECT: Depreciation is a non-cash expense. While it retains funds within the business by reducing tax/divisible profits, it does not generate any external or internal cash inflows (hence, it is not an independent source of funds).
• Thus, Both a and b are correct (Option 3).
• Key Takeaway: Depreciation is charged regardless of market value appreciation and is a non-cash operational item (not a source of funds).