In the above solution, depreciation for the year has been calculated in the following manner:
For Machinery
Cost of Machinery used throughout the year = 32,00,000 + 10,00,000 = 42,00,000
Depreciation @ 15% on Rs. 42,00,000/- will be 42,00,000 X 15% = Rs. 63,000/-
For Furniture
Part I - Furniture which is used throughout the year = 1,00,000 - 20,000 = 80,000
Depreciation @ 10% on Rs. 80,000/- will be 80,000 X 10% = Rs. 8,000/-
Part II - Furniture which is sold after using 6 months on 6th September, 2019 = 20,000
Depreciation @ 10% on Rs. 20,000/- for 6 months will be 20,000 X 10% X 6 / 12 = Rs. 1,000/-
Hence. total depreciation will be 8,000 + 1,000 = Rs. 9,000/- for the year.
Note: Accumulated Depreciation is the depreciation charged on an asset from it's date of purchase till date. This accumulated depreciation has to be deducted from the cost (gross block) of the asset to arrive at Net Block Value of Assets. When an asset is sold, the depreciation accumulated on that asset is allowed as a deduction from the total accumulated depreciation just because this asset will no longer be a part and so, even it's accumulated depreciation.