 Let's see another question which is a composite asset. ABC group purchase a vehicle at a cost of, these figures are small basically just to make calculation easier. On 1st of January 2020 the individual components of vehicle are and useful lives are as follows. So tires, transmission and trucks, body. So life of tires is 2 years and transmission life is 5 years and truck body is 10 years. Now you require depreciation charge for the year 31st December 2020 using composite rate, straight line meth. You know it's very difficult that you add this total 50,000 and divide by why? 2 years of 5 years or 10 years or maybe the average of this. No that's not the way. See here tires cost and life is 2 years. So depreciation per year is 3,000. Transmission 10,000, life is 5 years, the per year depreciation is 2,000. Trucks 34,000, 10 years is the life, so depreciation is 8,400. So the composite rate will be add total depreciation divided by the cost of the assets. 8,400 divided by 50,000 multiplied by 100. So rate comes to 16.8%. So instead of going each item, depreciation separate separately, we use this one. Yes, it's 16.8%, depreciation for 2020 first year. That is 50,000 and 16.8% which is 8,400. So this is how if a complex asset, what we do, we divide it into different parts and for each part we estimate the life and even residual value if there is. So we work out depreciation for each part, put together total depreciation divided by the total value of the assets and work out the composite rate. Use that rate year by year to charge your depreciation. Now there is another thing, composite life, how to come up with the composite life. Now total is 50,000 and total depreciation of the whole truck is 8,400. So the life is 5.95 years, 2 years, 5 years, 10 years. No, the whole truck composite life is 5.9 years. Now assuming useful life of vehicle is 200,000 km instead of a percentage of 16.8%. We are talking about now that if this truck useful life is 200,000 km and in 2020 vehicle operate only 40,000 km, company use activity method of charging depreciation. So instead of separate separate, we are using activity method. So look here, what will be the amount of depreciation expense for 2020? Depreciation rate as activity 50,000 divided by 200,000 km, so rate comes to 0.25 per km and during 2020 they operated for 40,000 km. So if you multiply the rate of the rate, so depreciation comes to 10,000. So this is how activity base or composite rate, depreciation rates are going to be used. Thank you very much.