Assertion (A) :The deduction of depreciation allowances, accidental damages, repair and replacement charges from the national income is not an easy task.
Reason (R) :It requires high degree of judgment to assess the depreciation allowance and other charges.
Both A and R are true and R is the correct explanation of A
Both A and R are true but R is not the correct explanation of A.
A is true but R is false
A is false but R is true
