In straight line, you subtract the same amount every year, like a steady walk down to the bazaar. In written down value, you subtract a percentage of the remaining value each year, so it falls fast at first, like the morning mist on the pahaad. For your machine, straight line would be (₹4,00,000 - ₹40,000) / useful life, while written down value would apply a fixed rate to the shrinking balance each year. I preferred the straight line for the school's furniture, beta—it was simpler and let us plan, just like saving a fixed amount each month for your bua's college fees.
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