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U
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d?O? d? u? _ d?A?* U?dA WLO U
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ud 5Q qIM nUB q WUC d WOKLF WDd* d_ nOUJ qLA UL WUC
WUC d WOKLF WDd* d_ nUB* s UdO WOdL'
.UFO* WHKJ sL{ qb WLzU w dNE WOU* dH WUN w UdA* qHI

dA d
wU bOI dA* dU w q
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dU w wU bOI
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lzU v
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WU qdJ  b Xb WOU UOKLF
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UA
lOK d_ dD s d
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e  WOu w W uOI qO


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bF
W?uKD* UHuLK oUD dO nU UNM e WUC hH WOKL s 5 b UNOK oH*
k?H??? d? c?zb?M? v?L?
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UuL
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w UuL
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UFO* UuL d
l?zU tLB t `L c mK* d dA* s lzUK d* WUC WLO q1
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?( c? qF UHuLK oUD dO U?H?P? U?N?M? e? W?UC uJ dALK
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* d*
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b?I? U_U X9 b lO WOKL u vK UFO* UuL


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dALK UNLO l b UuL
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r bI
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WbIM v
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wU bOI qO
r YO UMz dA* U
qF dA* vK tI
UFO* UuL
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dA* v
U
WU qOK)  b Xb WOU UOKLF
.bI UM mK0 r( XO  v WUC XU w
U?N? V?O? u? V
qOK) ; UM m?K??0 W?U?C r( XO  w
bI d* WUC WLO qOK)  XF
.sbU UM mK0 5M  v WUC XU w
U?N??I?U?D? b? V??
? 5M ; WU* WUC WLO s UM m?K?? XLB w
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bI WUC lO
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WbIM v
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5M  s
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5M  v
5M  vK o
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UFO* UuL d /

t

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t

5M 

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WbIM s

UdA* UuL d
l?zU?? s? d??A?* t?O?K? q?B c rB) WU d lzUK dA* Ud w WUC
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dH b% w UuL
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UdA* s UdD qb WLzU w dNE UNUN w qHI WOU*
W?O?K?L? u? vK UdA* UuL
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dO WUC p bF dA* b bI  X9 b XU U sbU bI q_U X9 b dA
d* WUC WLO lzU s d
WU( c w tU lzU l tOK oH U* dUG UHu0 WLOK
wU bOI dU w q
UN uL
*

WbIM s
UdA* UuL
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r U UUO udU
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uKD*

UdA* s

WbIM v
bI WUC d
WbIM s

UdA* UuL
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qOK) ; d* WUC WLO i

t

UdA* UuL
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tM

WbIM s

WMzb 3c iOH UuL


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dU w wU bOI dA* q
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5M  WOu w WIU
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t

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t

tM

qOK) 

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UdA* s UdA UuL


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WbIM v

de dN WU WdF  b Xb w UOKLF wK ULO

Vb

bI UM mK0 bI* XO  s WUC d w


.bI UNLO XC UNHK V
bI* XO ; UM mK0 WUC w
.bI Wd(  v UM

mK0 WUC XU w
UN VO u V
UNM d* WUC qUI Wd( ; UM mK XF w
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w
UNOK o
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UdA* nUB UFO* nUB


UFO* nUB
v?K? 5?Q?? U?F?O??* q?I? oUB qLA WUC lO qO w lzU UNKL w UIHM w
UFO* wbM WuL qOL nOKG e( nK nUB WUb qIM UM WUC
s? U?d?O? ?? U? U?d?N? nU U lO UF nUB UFO* r
 wHu V
lO WOKLF WDd* nUB*
w? u?J? ??L? t?
?H? dB* rU vL
qI
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lzU dU w UNM dB qJ `H
c?J? W?U? d?B?? l?O? W?u?L? dB UFO qI dB lzU dU
w dNE UU
( c lOL qHI WOU* dH WUN w dB* WLOI UMb UU
( c s q qF
WOKOGA nUB* sL{ qb WLzU

U
WU WOKOIK  b Xb WOU UOKLF
.bb WUC u s nB w d UM

XF w
.UFO WuL UM XF w
WOKOIK  WOu w W uOI qO
uKD*

WU dB s

WbIM v
WUb dB l
UFO WuL dB s

WbIM v
UFO* WuL dB l
t

WU dB

t

UFO WuL dB

tM
WbIM v

tM
WbIM v

UdA* nUB
5Q WUC qI nUB q tU< dA* WUC UB dA* UNKL w nUB*
WDd* d_ nUB* s UdO WOdL' ud dA WuL UNGdH nUB qIM UM UNOK
dA WOKLF
U?/ d??A* w X p r dA* WUC WHKJ s e? nUB* c lOL dF
dH WUN w UNFOL qHI dB* WLOI UMb qF UNM qJ qI
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dU w dA* `H
WU* WUC WHKJ s e qb WLzU w dNE WOU*

U
WOU dA nUB XF bI UM mK0 WUC XOHK  d w
.UNKI UM WUC vK 5Q dB WOdL u qI nUB UM
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uKD*

suc s
UdA*
UdA qI dB
WOdL u
5Q dB
WbIM v

t

UdA*

t

WbIM v

UdA qI dB

t

t

WOdL u

tM
WbIM v

tM

WbIM v

5Q dB

tM

tM

WbIM v

WUC rOK d
n?U?B? q?? U?I?H?M s WuL dA* U v lzU U s WUC qI WOKL VKD
U?N?K?L??? w?? U?I?H?M? s UdO qIM UM WUC vK 5Q qIM WKO d qeM qOL
U?u? U?M? U?L?N?M?O? tOK oH* WUC rOK
d vK UN ULNM qL% bLF dA* lzU
rOK
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Oz
dA* q rOK d
UFO qI dB vL
U
dU w dNE qIM nUB dA cN UI lzU qL
dF YO tM WUO dA* tF dB* WLO l b U s u u qIM dB WLOI UMb qF
.dALK lzU vK UM cMO
.lzU q rOK d
qF c UdA qI dB vL U dU w dNE qIM dB dA* qL
WOU WU( w dB* q1 YO tM WUO lzU tF tF b U s u u qIM dB WLOI UMb
lzUK Ue
r?O?K?
?? d? V?
? d??A?* l?zU? s q dU w q
w uOI hK wU b' w
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dA* dU
W?O?K?L? b bF bO q

dA* b WOU
lzU s

lzU dU
UFO qI dB s
WbIM v

rOK d
dA* q
l lzU

UFO qI dB s
l dA*

WbIM v
UdA qI dB s
WbIM v
UdA qI dB s
lzU v

dA* v
b bF bO q

lzU b WOU WOKL

lzU q
l dA*

dA* s
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l lzU

UE
U?b?M? u? lzU dU w UFO qI dB dN dA* q rOK
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o?K?F?? U?
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d?F mK* c S dA cN U?I qIM u l b ULMO dA* k .q?IM nUB0
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t?F? U?bM dA* dU w UdA qI dB dN lzU q rOK
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n?U?B?0 o?K?F?? U?
? l?zU?? d?U? w? d?N?E r ULMO tM WUO lzU tF UbM UC u
v? l?zU s W?F? q?I?M? d dF dA cN U?I? t?S? q?I?M? u lzU l b UbMqIM
.dA*
U
WU qOL  b Xb w UOKLF s WuL wK ULO
U?M q?O?L? ?? XF bI UM m?K??0 b?U? ?; WUC XU w
.dA* q rOK
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UM b?U? ? XF sbU UM m?K??0 bU ; WUC XU w
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U?M Y?O? ?? X?F? b?I UM m?K??0 Y?O? ?; W?U?C XU w?
.lzU q rOK
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bU  YO  qOL  s q UOu w W uOI qO

lzU qOL WOu d


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UFO qI dB s

WbIM v
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UFO* v
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bU  v
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bU vK o
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bU  v
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UFO* v
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qIM nUB* bO q



YO  s

UFO* v
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WbIM v
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YO  vK o
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t

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tM

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bU  v

bU 

qI dB s

tM
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WbIM s

t

YO 
WbIM s

tM

UFO* v

WbIM

dA* bU  WOu d


UdA* s

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qIM nUB* bO q

UdA* s
qOL  v
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qOL  s

WbIM v
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WbIM v
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t

qOL 
UdA* s

tM

WbIM v

WbIM

dA* YO  dU


UdA* s

WbIM v
bI WUC d
UdA* qI dB s

WbIM v
UdA* qI dB l
UdA* s

qOL  v
sbU qOL  s WUC d
UdA qI dB s

qOL  v
dA* s WUO qOL  tF c UdA* qI dB U
qOL  s

WbIM v
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t

dA qI dB

t

tM
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qOL  v

qOL 
UdA* s

tM
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UdA qI dB s

rB)
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UuL
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UNM q V V
UNMO ULO nK rB) s 5u U: c w UMLN U
U rB)

rB lzU dA* 5 tOK oH c dF


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WOU U mK* c lzU
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UNOK VKD WK V
WUC UM iF s hK
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dF tOKF WU WIHB U9 - b
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bIM rB) UOU

s?b?U? U?U? t?U? w?? W?U?C WLO b Wd vK tFOA dALK lzU tLB c mK*
c? v?L?
? p?c? W?U?C WLO qOB% b WOUL iOH lzUK WuO
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l b qOF rB rB)
l?zU?? t? U?b?? w? dH WUC WLO b
U jI rB) c vK dA* qB
WUC WLO qU b
dA* vKF rB) d vL
w
d??A?* l?zU?? 5? W?U WOKLF U9 bM sb d rB) d rB) W
s q bb% r
WOU uBU U UNO UA
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dA UM m?K0 b  v WUC w? XU wK  UM{d uK


v s b9 Uu sb d wMF p U w U
v s b9 sb d s U rB) d
UM U
rB) W

rB) vK qB% v s bL* dH WUC WLO b


b  XU U
v s bL* dH b U WUC WLO s UM jI l b b;
WKU UM l UNOK rB vK qB%

WOU; W'UF*
qF t uL
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lzU dU w U
` bIM rBK wU; U VKD
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d?U? w? U?
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? s?u?* s dA* W
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J rB vL
dA*
s qKI rB) c YO UdA* s UdD qb WLzU w dNE UNUN w qHI WOU* dH
UdA* WHKJ
r?B?) d?? WUC WLO dA* b bM dA* lzU s q dU w rB) c X
wUU WOKLF ULNM q q

lzU WOu

dA* WOu

rB) d WUC WLO i bM

rB) d WUC WLO l bM

suc s

lzU s

WbIM

suc v

t uL
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WbIM

dA* v

V
J rB

V
% bIM rB) W
S bIM rB) v W U{ U& rB u WU w t dcU db
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U
U& rB sbU UM sKF* UdF UM ; WUC vKO  XU w
. w U Uu sb d rKF l U b
 - bI rB

w UM  vKO  s q dU w  bOI qO
uKD*
5OU 5U( w 5dA* dU w  bOI qO

w WUC WLO b
UM  UO
w WUC WLO b
UM  UO
U rB)

U rB) bF w UB mK*


UM  WOu
UdA* s
vKO  v
U& rB sbU WUC d

vKO  WOu
UM  s

UFO* v
U& rB sbU WUC lO

b; dH b UN_ bI rB vK UM qB% WU( c V

UM
bIM rB)

vKO  s
suc v
WbIM

suc s
WbI
t uL
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V
J rB

UM  v

uB( bF vKO ; o
* l

bF UM  s o
* i

bI rB vK

bI rB UNM

qU l b b; rB) d bF b UNu rB vK UM qB% WU( c V

WUC WLO

vKO  s
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vKO ; o
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WbIM s
UM  v
UM  s o
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b?F? w? U?B? m?K??* v?K `M1 bIM rB) S UuL


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q?L?A? W?U?C?? s?L? s? T?U?M sb vK jI `M1 rB) UL UuL
* d* qeM
. tM WUO qIM dB l b lzU UO WO dA* vK Vd* sb

U
WU b  b Xb WOU UOKLF
rB U& rB sbU UM mK0 uL  s WUC d w
r?OK
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lzU q
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uL ; UNOK o
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uL  WOu b  WOu w W uOI qO


uKD*
b  WOu
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UdA* s

uL  v
U& rB sbU WUC d
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uL  v
dA* s WUO uL  s u b* UdA* qI dB U
uL  s

UdA* UuL
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uL  v WUC
d* qIM nUB UdA* WLO uL ; o
* mK*
UM
bIM rB) mK U wUU WUC WLO vK jI V
rB) U0
WI
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qIM nUB WUC WLO w U WF Vu mK*

uL  s

suc v
WbIM
V
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bI rB vK uB( bF uL ; o
* mK* b

t

uL 

tM

UuL
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UdA* s
UdA*

UdA qI dB s

t

suc v

VJ rB

tM

uL  s

uL  WOu
b  s

UFO* v
sbU WUC d
b  s

WbIM v
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UFO* UuL
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b  v
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WbIM

t uL
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b  v
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t

b 

UFO* d s

suc s

t

t uL rB

tM
UFO* v
WbIM v

tM
b  v

UA
rB) s d u UM U ULO WU; V w Y
dH d WUC

w? X??? W?U?C d bF b% w WOU* dH WUN w dA* UNJK1 w WUC WLO q9


W?U?C?? c? WLOI UMb qF c dH d WUC vL
U
` s WOU; dU b
u_ sL{ WOeO* w U
( c dNE
UH uO

w UNUH r qb UU
lOL _ qBH s WIU b w VUD ee XLKF bI
WOL WR UU
UNu qb hK w dH WUN
WUCU WIKF* UU
K W UH uO UM u
suc s
UFO*
UdA* UuL
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V
J rB

qb hK v
qb hK s
suc v
dH WUC
UdA*
UFO* UuL
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t uL
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UdA qI dB
WOdL u
d WuL
qIM UM WUC vK 5Q dB
WUC qeM dB
WU dB
WUC qOL% dB
UFO* wbM WuL

WU lUA* w
WOU* rzuI
qb WLzU
s p U
` XU u WOU* dHK dA* UL WO bb qb WLzU bF
WKUI* b* UI nUB* d 5 dH bb%
o?H?M? d?_ d? v? W? U?{ W?U?C lO s w
Oz qJA UNd WU lUA* oI%
d_ nUB* WOKGA nUB* UFO* WHKJ vK UNHUB
wU U* UUO vK UL_ rO qb WLzU b WOHO `O{u

U
w? W?U?? 5D
K ; WFd* eO s Wd
* UU
( b wK ULO

WUC t uL
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V?
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WOdL u UdA* vK 5Q dB UdA qI dB
dB N dB wU U dB V dB
U?F?O? qI dB ? W?U dB U? U?d?N? nU l UM
U W?Mz bzu U?F?O* wHu V dB U?F?O WuL dB
lO dzU
WMb bzu WOU U UI dOQ d u lO
3 i???  b??M? r??N? W??O? U?? W??b??I? u??
lL wU w{ U_ lL U WMb
U?u?
 d? WMz 3 l? w?U?*
.dH d WUC d' s 5 U*

w WU 5DK ; qb WLzU


UFO* wU

UFO*
UFO* UuL
 d

t uL
 rB
UFO* WHKJ

dH WUC
UdA* w U

UdA*

UdA* UuL
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V
J rB

dA nUB

UdA qI dB

UdA* vK 5Q dB

WOdL u

lOK bF* WUC WHKJ

dH d WUC
WU* WUC WHKJ

`d qL

WOKOGA nUB*
W nUB*

V dB

wU U dB

N dB

U -UdN -nU- l UM dB

WOFO nUB*

WU dB

UFO qI dB

UFO WuL dB

UFO* wHu V dB

wKOGA `d

d VUJ d

WMz bzu

u lO U

UI dOQ d

WOU U

d dzU
nUB

WMb bzu

u lO dzU

WOKOGA dO UUA U

qUA qb w U

qb WLzU s WOU UF* WuL UI sJ1


t uL
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V
J rB UdA* UuL
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dA nUB UdA* w U UdA* WHKJ

dA nUB UdA* w U dH WUC lOK bF* WUC WHKJ

dH d WUC lOK bF* WUC WHKJ UFO* WHKJ



UFO* WHKJ UFO* w U qb qL

WOFO nUB* W nUB* WOKOGA nUB*

WOKOGA nUB* qb qL wKOGA qb

d_ dzU
) nUB* d_ VUJ* d WOKOGAdO UUAM q

WOKOGA dO UUAM s qb wKOGA qb qb w U

UH uO
qb hK s
suc v
UFO* UuL
 d
t uL
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dH WUC
UdA*
UdA qI dB
UdA* vK 5Q dB
WOdL u
V dB
U dB
dB
l UM dB
WU dB

UFO qI dB
UFO WuL dB
UFO* wHu V dB
WMb bzu
u lO dzU

suc s
UFO*
UdA* UuL
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V
J rB
dH d WUC
WMz bzu
u lO U
UI dOQ d
WOU lO U
qb hK v
WOJK* uI WLzU

.WOU* dH WOJK* uI w dOG dNE w WLzUI


. w WONM* dHK 5D
K ; WOJK* uI WLzU

w U*

dH

dI U U{

qb w U

Uu
*

w U*

wU* ed* WLzU


WLzUI c b aU w UuKD* dA* uu 5
w bI ; wU* ed* WLzU

uu
UuKD

WOJK* uI UuKD*

uu*

Ue

Wb* uu*

WbI

WMz 3

d

bM rN WOU

Ue_ uL

i
WMb 3

WOJK* uI
U*

dH d WUC
Wb* uu* uL
WU uu*
U
U_ lL
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wU
wU* lL
wU* WLO w U
w{_
WU uu* uL

WOJK* uI UuKD* uL

uu* uL

WK_
UFO* u b
UdA* u b
UuL
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UNM q b U bIM rB) U rB) 5 dH U
lzU q rOK
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w U dOF wMF U
WOU qL' w UdH 
.WU lUA* d w
Ozd bB* dF
WLzU w dNE UdA* qHI WOU* dH WUN w
qIM nUB qL dA* q rOK
 d V

WOU* dH WUN w dA* U w uu* WUC w dH WUC
rB UdA* rB vK oKD
WOFO nUB* nUB* s q WOKOGA nUB* qLA
tM ZM p S WOIOI( UNLO s dQ dH d WUC rO VU; QD
dA* q UBI
dA* q U
lOK bF* WUC WHKJ UBI
UFO* WHKJ U
d?A nUB UM U?dA* w U UM d?H WUC d U
U
UFO* WHKJ U UM dH d WUC UM


qb WLzU w dNE WOU uM b


U_
dH d WUC
WOU* _ l b
qIM nUB UM qOL  XF qOL  s WUC bI  d
u bI  dU w qIM nUB U bO lzU q rOK
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UdA qI dB s
UdA qI dB s
qOL  v
WbIM v
bO q

UFO qI dB s
WbIM v
UMb UdA* qF
d_ u_ WUC d sL
dA nUB WUC d sL

dA nUB d_ u_ WUC d sL


jI WUC d sL
sUL
_ sdL
WOU UF* qL
qb qL UFO* w U
UFO* WHKJ dH d WUC

V
J* rB) UdA* UuL
 d UdA* w U
wKOGA qb qb qL
lOK bF* WUC WHKJ UdA* w U dH WUC
wU sdL
U?& r?B? bH  s sbU UM m?K?0 WUC qOK'  d w
. w U bI rB
.bH ; UNOK o
* mK* qOK'  b w
uKD*
.5dA* dU w W uOI qO

aU fO aU bH ; UNOK o
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. 5dA*  dU w q
c bOI u U
YU sdL
wU uU dN WU U9  b Xb w UOKLF wK ULO
UM aU fHM XF bI UM mK0 5D
K  s WUC d w
.lzU q rOK
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UM U9  XF bI qOK'  s UM mK0 WUC d w
dA* q rOK
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q?U?
  XF sbU qU
 ; UM m?K0 WUC XU w
dA* q rOK
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qOK' ; o
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qI nUB U?M XF sbU UM m?K0 bH ; WUC XU w
.lzU q rOK
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.qU
  s o
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.bH  s o
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uKD*
q?O?K?' ?? 5?D?
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 UOKLF qO

.bH  qU
 
ld sdL
dN WU b  b Xb WOU UOKLF
? b
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fU) sdL
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UFO*

WU dB
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UFO qI dB

t uL
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bu

wFK e< d

WOU b_ oOI% v bu c bN VUD ee


.e< d uBI* u U
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.b d' UE q w e< WHKJ bb% d vK dF
.dL * d' UE uNH `O{u
.dL * d' UE w qO  UE vK dF
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.q ULN WHKJ u  dF e< rOOI
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wFK e< d
wFK e<
w?F?K? ? e<

p? W?U?? PAM* b Wb* u_ r s e< dF

v?I??? w?? W?UC u

w?F?K? ? e?< d? U? v?K? u?I WU lUA* qL WFO _

W??U??N? w? d?A?* b?

W?O?K?L? s? w?U? q?J?A U dA* U oI YO tFO U

r?? w???  W??O?U?* d??H?

dA* b vI w WUC t vK e< dF WUCU U

s??  d?? A? ?* s?? J? ?L? ?

UNFO s sJL WOU* dH WUN w

UNFO

W?O?eO* qb WLzU u dALK WOU* rzuI vK e< dR

e?? ? ? ?< d?? ? ? R?? ? ?

WHKJ bb% w rU t_ p qb WLzU vK dR YO WOuLF

vK b* d w wFK 

e?< Y?O? s? U?N?O?K? d?R tS WOuLF WOeO* U WU* WUC

dF YO qb WLzU

s?L?{ d?N?E? w?? d?U?M?F? r? s? d??F Wb* u_ sL{ dNE

W??U??C?? W?H?K?J? s?L?{

WU PAM* w Wb* u_

w U?C? d?N?E? W?U??*

e< WHKJ
s?L?{ W?O?u?LF WOeO*
WUC tHKJ s U e< tHKJ S WOU WHKJ b* UIOD
Wb* u_
e< d tOKL vK Wd* nOUJ lOL v WU{U UNzd aU w
e< dF v WII* nOUJ lOL qIM nUB UL' q
lOK eU

e< d
aU w dA* UNJK1 w WUC b
dB e< d bBI
UL e< d' UUE UM UNHKJ bb% d'
b d' UE
d?' aU w U?O?K?F? W?U?C? b dB U vK UEM c uI
WdF sJ1 wUU d' aU w WUC WLO WdF sJ1 YO
_ b? d' w?
L? U?C? d?' a?U? w? WU* WUC WHKJ

dALK WOU* b WUN w r d' WOKL


e< WLO WdF sJ1 YO Wb * WOU; W'UF* vK dRO b d' UE b
w? d?N?E? s? e?< W?L?O? S wUU wKFH d' bM d' aU w dA* s
r?? e?< WLO WdF wKFH d'U UOI bF sJ WFd* eO w dNE s WOU; 
e< U q s wU bOI b
WOuL WOeO b* d WUC s
q WLzU b* d WUC v
wU bOI s qb WLzU b* d WUC UH r p bF
q WLzU b* d WUC s
qb hK v
wK UL b bO w 5IU  sbOI UB sJ1 UL
b* d WUC s
qb hK v
b d' UE q w e< WHKJ bb%
t?K?F? e< UM WdC nUB* lOL v WU{U WUC WLO e< WHKJ qLA
lOK eU

c? W?H?K?J? b?b?% r? s? d' aU w e< dB s b? e?< W?H?K?J bb% q s


s e< WdF s b U b UFQ b aU w dA e< U0 sJ e<
v?K? d?J?? U?d? b?F? e?O?L?? w? WU PAM* iF w tIOI% sJ1 c UNzd - WUC
UNM e< WHKJ bb% q s dD s WuL dN wUU e<
wKFH bb WId
WO U WUC bb% r s e< s UNzd - w bu dB U vK WIdD c uI
c? n?B YO e< UM s nM qJ wKFH ob l r YO UOKF bu c s
q?? b?F? WKI UNO e< nB w WU PAMLK `KB UN WOu{u* W bU WIdD
bF UMQ qUF w PAMLK `KB UNMJ UNIb l sJ1 YO UO U dU w PAM*
wKFH ob l vK VdO t UL e< bu wKFH ob l VFB YO dO UOLJ
b WFHd nOUJ e< bu

U
UO  wKFH bOd mK YO eLK b d' UE Wb( UO  QAM b
WOKFH Ud( qOUH wK U w UO w WOU* dH WUN w WO U bOd*
U bOd* UO vK X9 w

WOUL WLOI

bdF 

bF

UO

aU

b* bO

UdA

UFO

UdA

UFO

UdA

UdA s b w qL b* d WUC 5 UO  Wd( wKFH ob WFU bM


UdA s 5b UdA s b b
uKD*
b* d WUC WHKJ bb%
b* d WUC UH U uO b
q(
s dH WUN w WO U UO  bb% s XMJ9 QAM* b$ WIU  UUO WFd s
wK UL XU YO Ud - WUC
WHKJ

dF 

bF

aU

uL:

uN e< U bO U UM w e< WHKJ wMF c

WOeO b* d WUC s
qb WLzU b* d WUC v
UH bO

q WLzU b* d WUC s
qb hK v

v?K? W?L?zU? d? d? v? P?AM* QK WOUF UNHK WIU  WIdD oOD WuFB d?E sJ
WMOF PAM* `KB dD c S pc wKFH ob bb% WuFB dE eLK ob UO{d
d PAM* `KB
dD c s
(FIFO) First in First out U u WId
WUC w WO U WUC S wUU U UNzd - w WUC WIdD c dH
UNzd - b d s uJO e< wMF c Ub UNzd - w
U
w?K? U?LO U u WId e< d w b d' UE Wd( PAM l
U e< vK X9 w Ud( qOUH

WOUL WLOI

bdF

bF

UO

aU

b*

UFO

UdA

UdA

UFO

UdA

UFO

uKD*
b* d b b bb%
e< WHKJ bb%
e< UH U uO b
q(
b* d bO
WU* bu d dA* bu b* b lL s b* d bO bb% r
wK UL

b* b

dA* bu

uL:

WU* bu

b* d bO
e< WHKJ

- b? d? s? u?J? b?* d? b?O S U u uK b WdA U0


wK UL Ud
WHKJ

dF 

bF

aU

uL:

bu v ud rO WOU dO aU Ud - w bu oU  q( s k


UNK w
uOI
UH U bO

b* d WUC s
qb hK v

e< UH U q s dB< bOI b - t k


U u WId b UNMJ1 w PAM* vK WK iF d Vb
(LIFO) Last in First out U dO u WId
S? w?UU WU* WUC w U??b? Ud - w WUC d vK WIdD c uI
dA* WUC w dH WUN w WO U WUC
U
U dO u uK b WdA dH oU  U* UUO fH

WIdD U nK wKF d s "U uu* bF YO b b* d bO


e< WHKJ
uu* bu b s b* d bO S U dO u uK b WdA U0
q( uJ tOK b* WUC w bu b S U* c w
WHKJ

dF 

bF

aU

uOI

b* d WUC s
qb hK v

U dO u WId b UNMJ1 w QAM* vK WK_ iF d

Vb

(W.A)Whiaght Average `d* ju* WId


s b  wUU b_ b _ s WU* WUC eO9 QAM* d vK WIdD c uI
U r UOLJU UNOd bF UF_ ju u e< WHKJ bb b bu dF U

U?N?L?O? ?I? U?NHK lL r b q WHKJ dA* b* bu b d{ s ju* c


dA* b* bu b vK
lOK WU* WUC WHKJ

`d* ju*

lOK WU* bu b


UdA* wU WHKJ b* WUC WHKJ lOK WU* WUC WHKJ
UdA* wU b b b* b b lOK WU* bu b
dH WUN w WOI* WUC WOLJ dF  c d{ r `d* ju* V bu dF bb% bF
b* d WUC WHKJ U q s
U
`d* ju* uK b WdA dH oU  U* fH
q(
b* d bO
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wK UL `d* UF_ ju U s b e< WHKJ bb% q
WOUL WHKJ

bdF

bF

UO

aU

b*

UdA

UdA

UdA

uL:

lOK WU* WUC WHKJ



lOK WU* bu b


[ `d* ju*

[ x e< WHKJ

uOI

b* d WUC s
qb hK v

UA
UNLOOI WOHO UNb uu* WUC vK dF WU QAM* b VUD e

dL* d' UE UOU

bb% dB vK bU WIdD U<U WU)  dUb rOEM U vK UEM c uI


aU w dL  qJA e< bO WLO
v?? W?b * WOU; dUb  rOEM U s b UEM c oOD q s wUU
qO  WId vK dRO c dL  qJA e<U oKF w UuKF* vK uB( s QAM* sJL
qO K nK uK b s b wUU b d' UEM `KB w oU  w Wb *
dL * d' UE q w
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d' UE q w U U - bI e< s dL  UuKF vK uB( QAM* lOD v
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U ( c bO S wUU UNLB U< s WU) WUC lOL UMz qF UL UNHUB
w qO  WOHO vK dF r u wK U we< s QAM* UNU% w UuKF* du u
dL * d' UE q
UdA*

UMb qF u WUC U S wUU U< v WUC u q9 WUC d WOKL


u?J? u? b?OI s szb dD S wUU WK WbI uJ b UdA* c UdA* WLOI
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U
v?K bL  s W?LOI WUC dA WU UN QAM XU w
U (

WIU  WOKLF qO uKD*


q(

WUC s
bL  v
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5U(  w dA* WUC w VO u V UdA* UN iHM w mU* wN UuL *
UMb WMzb 3c WbIM U UMz WUC U qF wUU WUC WLO iOH s b
WK WbI XU WOKLF V
U
b?F bL u* v UM W?L?OI WUC d WU UN QAM XU w
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bL  s
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v
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uM bOd UFO UM WLOI dU b w

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sb
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UNO uJA
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tLO Ue hB< qbF V UM UNO uJA* ub hB



UM `BO UM
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UNO uJA
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w? p?M b UNLB r _ c UNU w WLOI _ pK WOU WLOI U


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w rB) UB
hB
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suJ r oU U* w

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UNO uJA* ub U r nO
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w
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W?M?b
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U?M? V? u? U?M p?M? d? U?M W?M?z 3 U?M
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WO UOKLF Xb UO dN
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v UM WLOI WUC lO
w l b o WUOLJ UM WLOI tOK o* mK* l b bOF bNF
UHuLK UNHU< UM

WLOI WUC bL

bb r s UM mU vHDB
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UL v tOK U
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w l b o WUOLJ l bU bNF YO .d v UM WLOI WUC U
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w l b o
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uOI bF WFd* eO
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bu

FIXED ASSETS

WU u_

WOU Uu{u*Q VUD ndF bu c W bN


.UNu WU u_ uNH
.WU u_ UM WOU; W'UF* WOHO
.UOU UN'UF d WOULd nUB* W nUB* uNH
.tU d uNH
. WOU; W'UF* WOHO
.pc WOU; W'UF* q_ s UMG WOHO
.WO uLF WOeO* w WU u_ UN WOHO

WU u_
Fixed Asset WU u_ uNH
WU u_

UN b UJK2 UM v WOUMB WU PAM* U dA QK

U?N?O?M??I? w? UJKL*

s? p? d?O? w?U U UO d q UNUL dOO w

U?N? b??? bN QAM*

W??U?? u?_ n?d?F? s?J?1 W?OK UNFO U v bN UJKL*

f?O? U?N?U?L? d?OO w

bBI fO UNUL dOO w UN b bN QAM* UNOMI w UJKL*

U? U?N?F?O? U? b?BI

WOU WM s d Q bI wU dL UN U UNFO U

d Q bI wU dL UN
WOU WM s

U?d?O? W??U? u_ 5 eOOL sJ1 W v hK ndF c s


YO s u_ s
w w q_ s UH d vL U q wU dLF
WOU WM s d u_ lOL
w? W?L?U??* Q?A?M?* U?L? w W b u Wzd s WUG
WFO U dG fO QAMLK d oOI%
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.q_ WKu UL d_
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Vb

WU u_ u
v u; U* uu YO s WU u_ rI
TANGIBLE FIXED ASSETS WuLK* WU u_
s? fLK WMUF* s UNM b Q sJ1 uLK U UO UN w u_ pK w
?? n?K?? v? u?_ c? d?F? a wU* UO UNOK WK _
rUM UNOK WK _ s UNMbF UNd d0 UHM v W{dF* u_ pc b WO

dU; d U rH
INTANGIBLE FIXED ASSETS WuLK* dO WU u_
WOU WHKJ b
UOJ lL bOU UN* 5FU UNbUA sJ1 uu w
U b* c VKD
w WLU* Uu w qL WLO UN sJ WuMF uJ uLK U
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r??zu??I?  w?? U??U??N?

s e d l UNLO UBI - UH v dF u_ c UO

W?O?K?F?H? U?N??H?K?J WOU*


l?? O? ?L? ?? ? q?? ? ?9 w?? ? ?

Vb
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v?K? l?b? w? UIHM


eU `B v q_

WU u_ UM WHKJ


b
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w?? ? ? U??F?  U??? _
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r?zu?I? b? w? bLF
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WOU nOUJ XF W dA bI X U
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dA qO WuLUM

bI dU w qO U W WHKJ U uKD*


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nUB* pK vK WK _ s UNd bM U< U v qL% U< pK WHKJ w b
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p?c? d??U? U?N? U?? U?A? vK qLFU WU fKU X U w
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pM vK u pOA
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WU fKU dU w WIU UOKLF U uKD*


q(
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.WOUD W dA s W uU WLO UM
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.W UNOK X w WOUd) bUI nUB UM


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UN WOU; W'UF* WOULd Wd UIHM


d? o?O?I?% w? W?L?U?* UNUL dOO w UN b UO dA X U U W d dHM
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b WM UUB b* WOU; dH UNM UH uJ w UIHM pK w Wd UIHM
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dA* UNII w
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q(
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d?? s? d?? U?NM bOH WOULd UIHM U dH pK UNM bOH Wd UIHM sJ b
WOUL WIH u WU u_ d uI sJ1 pc b WOU
lb - w WN' UMb q_ U qF qL WOULd WIHM l bM WOU; W'UF*
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w? q? U?N?M?O? e?O?O?L?? s?J1 nO tUO UM q_ vK lb w UIHM s U sJ W?I?HM pK
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dLF WU vK qLF r U q_ pc qL WOUL WIH dF WIHM c S uM
.WIHM pK U w q Wd WIH wN uM wI wU
qL WOUL WIH dF q WOU W UD U v WIHM XLN WOU W UD
W?d? W?IH wN WOU W UD U w rU r U UMb q_ qF q_ p v

- W?U?? w b U? W?x? W?O?U?? W? U?D? XU S q_ p U w q


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q_ v dB* W XU U q_ pc qL WOUL w WIHM S WOU q_
WIHM p qL Wd WIH p dFO WKOK
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WOUL XO
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dN WU r( XO W d b X9 w WOU* UOKLF pO
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wKU k q( s
.bb q d w XK9 w WOKLF
dU UOK w{d wU dLF WU w WLU* w XK9 w WOKLF
UO U( qL wUL dB*
qL UOUL UdB d pc Wx WOU W UD U w XK9 w WOKLF
.W U(
wU dLF U w rN r wN UO vK WEU; w XK9 w WOKLF
.q_ p WUO nUB U( qL Ud

UdB d pc UOK WOU W UD

UA
WOU* rzuI W vK dR WOULd WIHM Wd WIHM 5 eOOL w QD)
UF QD W b g U

Depreciation Of Fixes Assets uNH


p? s? r?M UNUL dOO w W b v bN UNS uLK XU q_ U W d d bM
wKU
W?O?U? d?? s? d?? _ b??9 q_ s UH sJ dH pK q_ sL lb W dA
b
b??? W??O?? q?_ W?L?O? w hI WOK Vd WOU* dH q_ b
q?F? d?? u?N? d?_ W?M? s? U?? v?K? q?_ b w UH nK
UB dO q_ p b
5KJA bM nI UM o U2 k
UdB*U d WKUI b* UIOD WM UH uM vK q_ WHKJ u nO UN
WU uB WOU* rzuI w q_ p WLO dNE nO UOU
wU UdL u_ c s b U 5KJA* 5U q(

w? W? b??? V??? w?U?? d?L? ? q_ WLO w wb hIM tQ dF


UUB b dO q_ b s qF& bb Ud uNE UI U
wK U0 XU q_ w U_ sLJ pc
ULF q dO q_ `B YO b WO q
.UO w UL U( q_ dF WO q_ nK
UL qC WOU b WOuuMJ WOM UHu pK1 bb ZM uN WO q_ UI
uU( eN rU w b
t?M? U?H?? u?M? v?K? q?_ W?H?K?J? lu W vK dFO WOU; WOUM s U
. dB0 q wU dLF s d q qL YO
.UI nK UNLO be s e d l _ _ N s _ vM

dH pK qb hK w qHI dH pK qL UdB dF

Method of Computing Depreciation U


d
s UH uM vK XU q_ WHKJ lu u wU; W uNH0 o U2 k
wU dLF uM s WM q WKL c jI WLO uU R UMb d tOKF q_ p
w j U w qb w q uF bb% s b R c WUS b q
wKFH b eU ` v q_ vK XF w UIHM lOL qL q_ WHKJ
WOU t U wU dL U v R WOKI UIH W tO UUC
d?b?I?? ? s? U?bb% r UN q_ b sJ1 w dH w w?U? dLF
wMH dLF s wU dLF dbI sJL* s bzUH .b q_ UNzUNU `B w
.q_ pc ZM* b c q
W??O? q bI* wU dLF UN bM tOK uB( dEM* mK* u W?UHM d) WLO
q_ p lO
b?L?? s rNM v dEM WN s j U WOU; dD bF bI
q?_ ?? w? d?U? V?U s rNM wU dL vK WU WuB q_ WHKJ lu

U???U? V?U? s? r?NM uM pK w vK lUM* .bI w q_ b _ v_ uMK


WOU; dH u_ pK wKFH b vK _
d?D? c r qLM UMMJ U dO UOL U d WU; UO XUM bI
wQ ULO
Straight-Line MethodXU jI WId
Double Declining Balance MethodnUC* h UM* jI WId
Sum of the Years Digits Method wU dLF uM U uL WId
Unit of output Method U b WId
WId qJ WOO{u WK l eu Ud wK ULO
XU jI WId
U??? r?? W?U uB WM UH uM vK q_ WHKJ lu vK WIdD c uI
5OU 5IdD bS j WLO
d) WLO q_ WHKJ
uM j
q wU dLF
U
m?K??0 d? U?N?FO sJ1 p bF uM w?U?? U?d?L d) b UM U?N??HKJ W
uM UN j u UL UM
q(
d) WLO q_ WHKJ
uM j
q wU dLF

UuM UM

j

N W N bF

bF d) q_ WHKJ uM N j

bF
wU dLF
tU sJ1 j U oU U* w

bF

bF
wU dLF

d) q_ WHKJ j

UM
U
WM j u UL w Ud - W U vK

q(
d) WLO q_ WHKJ
uM j
q wU dLF

uN Wb U s U/ WK U WM W b r rK WM WMU


WMK W b dN b

uM j WM j uJ WOK

UM

W?L?O?I? w?U?? d?L?F? uM qL% UN UNOK UF sJ UNU WuN WIdD c eO s


wU dL uM X bI ULK q_ vK be* WUOB nUB wd WU

Vb
U?d?L? W?UN w d) WLO uM U?d?L d) b UM U?N?HKJ UO
UM wU

uM w?U?? dL b UM m?K?? uU UN d - w Vb
UM d) WLO

WM w q_ j U uKD*

UOK XU j U uKD*


nUC* h UM* jI WId
dH w UNM d wU dL Wb w XU q_ s UH vK WIdD c bLF
u?M?? w? t?M d mK0 v_ uM qOL% vMF0 q_ w U V pc WI
b  j UU b q UNOK WM WM s h UM w j `B tOK WI
wK UL V% XU jI W nF{ wMF nUC* WdF s
XU jI W nUC* jI W

wU dLF
U
nUC* jI W w UL uM UOK wU dLF U

q(

XU jI W nUC* jI W

wU dLF

WOU WUF* s q j V WOK


nUC* jI W

oU lL q_ WHKJ j

U
uM wU dL b UM mK0 uU UN d - w
uMK j u U

q(

XU jI W

wU dLF

nUC* jI W oU uL q_ WHKJ WM j



nUC* jI W

oU uL q_ WHKJ WM j


nUC* jI W oU uL q_ WHKJ WM j



nUC* jI W

oU uL q_ WHKJ WM j



wKU ZM q( s
.WOU v_ WM w pK q_ WLO s

U w wU dLF WUN w Wdb q_ WLO wU w WIdD c w d) WLO


UM
WM pc U WM q uMK U uL wMF oU lL
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b UNU WuF UNOK UF sJ XU jI WId s WOF d UNQ WIdD c U9
q rOK b q9

w?U?? U?d?L? b UM m?K??0 U?O? q?O?K) W d d w?

Vb

uM

wU dLF WUN w d) WLO bb% wU dLF uM j U uKD*


wU dLF uM U uL WId
s d jI v_ uM qOL XU q_ w U WIdD c bLF
WI uM
wK U WdF V WIdD c Vu0 j U WOHO bb
wU dLF U S wU dLF uM U lL wU dLF uM U uL
wU dLF uM U uL U uM
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wU dLF wMF YO
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q w U dLF d) WLO q_ WHKJ


q uM N j
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U
wU UdL d) b UM UNHKJ W dJu W d d w
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wU dLF uM wU dLF uM U uL WIdD j U uKD*


Wx
q(

wU dLF uM U uL

q w U dLF d) WLO q_ WHKJ


v WMK j
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q w U dLF d) WLO q_ WHKJ


q wU dLF uM U uL

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q w U dLF d) WLO q_ WHKJ


WU WMK j
q wU dLF uM U uL

q w U dLF d) WLO q_ WHKJ


q wU dLF uM U uL WFd WMK j

q w U dLF d) WLO q_ WHKJ


q wU dLF uM U uL W U) WMK j

wKU ZM q( s

W?O?U?* W?M?? l? W?KJA pUM sJ rK WM q s w? w?N??M q WM


.W dAK
s vK V XKL% v_ uM YO h UM c uM j
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pK q_ YO d) WLO U wU dLF WUN w Wdb q_ WLO wU
w t uL U wU dL uM
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Vb

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b bF U b WId
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b bF uM j

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WM j U uKD*
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WUUM [

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b bF WM j

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b bF WM j

UM

[
U

tF u* WOU UN U UM

d UNLO b UM UNHKJ W d b
uKD*
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N WOU; W'UF*
W?H?KJ dF jI c WLO S UIU UN U X9 w dD bS j bb% bF
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szb U( U UMb qFO WOU; dH WKL dB u U0 WOU* dH WUN

UMb dB U qF YO q r d* lL U jOu uJO tS


d qJ j WLOI UMz q_ lL U
q dB s
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wU bOI s qb hK U( qLO dB U
qb hK s
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Wu bO
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hK w UH U
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.UM mK0 WM W'UF* / / w 5IU sbOI fH dJ


UO lL U duB
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sz bO

b bO
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sz bO

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sz bO

b bO

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wKU k q( s
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w?U?? dL b UM m?K??0 U? du W d d w

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p?c? W dA UL dOO t b u tzd s WUG U UeO XU q UMHdF s
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WUF* s UNU sJ1 UF U ` oOI% U UNM rM q_ lO WOKL


tO
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WO UODF* vK bLF q_ lO WOU; W'UF*


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d U2 w

sUL
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