“That’s ,” Priya explained. “Let’s say your table and pitcher last for 10 sales days. That’s ₹700 ÷ 10 = ₹70 per day as depreciation.”

Rohan gathered supplies: lemons, sugar, water, a pitcher, and a folding table. Priya grabbed a notepad.

“I used up all the lemons and sugar (₹400). And I need to account for the wear on my table and pitcher? That feels silly.”

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