General Intelligence · General Aptitude

A logistical conglomerate, 'Bharat Trans-Link', purchased a fleet of 50 heavy-duty trucks on October 1, 2023, for 15,00,00,000 units. It initially used the Straight Line Method (SLM) assuming a 10-year life and a 10% residual value. On October 1, 2024, the company adopted 'Component Accounting' under the Companies Act 2013, separating the refrigeration units of 10 specialized trucks (costing 2,00,00,000 units total with a 4-year life and zero residual value) from the truck chassis. On the same day, 2 trucks (including their refrigeration units) were sold for a total of 45,00,00,00 units. Using pro-rata depreciation, what is the total depreciation expense for the financial year ending March 31, 2025, for the remaining 48 trucks?