Feelings in life…
Appreciates as and when they want…
Depreciates with time…
Is carried forward without asking…
Stays in the balance sheet as a liability…
Can take it away by writing it off…
Shows as gross profit…
But ends up as a net loss…
Sits as an investment, gives little interest…
I wish it sits only as notes to the accounts…
Then no double entry requires…

By Anu Weearakoon – Wellington