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S limited took a mine on lease for 20 years rate of royalty is rs 1 per ton. Minimum rent is rs 8000 per year . In next year's short working will not be recouped if yield is less than 4000 tons of short working year . If royalty is more than minimum rent, only 50% of excess amount can be used for the recoupment of short working . Prepare analytical table for first four years and output is 3500 tons , 7000 tons and 9000 tons.?
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S limited took a mine on lease for 20 years rate of royalty is rs 1 pe...
Analytical Table for First Four Years

Year 1:
- Output: 3500 tons
- Royalty: 3500 tons * Rs 1/ton = Rs 3500
- Minimum Rent: Rs 8000
- Short Working: 4000 - 3500 = 500 tons

Year 2:
- Output: 7000 tons
- Royalty: 7000 tons * Rs 1/ton = Rs 7000
- Minimum Rent: Rs 8000
- Excess Royalty: Rs 7000 - Rs 8000 = (-)Rs 1000 (No excess royalty)

Year 3:
- Output: 9000 tons
- Royalty: 9000 tons * Rs 1/ton = Rs 9000
- Minimum Rent: Rs 8000
- Excess Royalty: Rs 9000 - Rs 8000 = Rs 1000
- Recoupment of Short Working: 50% of Rs 1000 = Rs 500
- Short Working Carry Forward: 4000 - 9000 = (-)5000 tons

Year 4:
- Output: 9000 tons
- Royalty: 9000 tons * Rs 1/ton = Rs 9000
- Minimum Rent: Rs 8000
- Excess Royalty: Rs 9000 - Rs 8000 = Rs 1000
- Recoupment of Short Working: 50% of Rs 1000 = Rs 500
- Short Working Carry Forward: (-)5000 + 9000 = 4000 tons

Explanation:
- S Limited has taken a mine on lease for 20 years with a royalty rate of Rs 1 per ton and a minimum rent of Rs 8000 per year.
- In the first year, the output is 3500 tons, so the royalty is Rs 3500. Since it is less than the minimum rent, S Limited will pay the minimum rent of Rs 8000. The short working for the year is 500 tons.
- In the second year, the output is 7000 tons, so the royalty is Rs 7000. Since it is more than the minimum rent, there is no excess royalty to be used for recoupment of short working.
- In the third year, the output is 9000 tons, so the royalty is Rs 9000. Since it is more than the minimum rent, there is an excess royalty of Rs 1000. Only 50% of this excess amount can be used for the recoupment of short working, which is Rs 500. The short working carry forward from the previous year is (-)5000 tons.
- In the fourth year, the output is 9000 tons, so the royalty is Rs 9000. Again, there is an excess royalty of Rs 1000. The recoupment of short working is Rs 500, and the short working carry forward is (-)5000 + 9000 = 4000 tons.
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S limited took a mine on lease for 20 years rate of royalty is rs 1 per ton. Minimum rent is rs 8000 per year . In next year's short working will not be recouped if yield is less than 4000 tons of short working year . If royalty is more than minimum rent, only 50% of excess amount can be used for the recoupment of short working . Prepare analytical table for first four years and output is 3500 tons , 7000 tons and 9000 tons.?
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S limited took a mine on lease for 20 years rate of royalty is rs 1 per ton. Minimum rent is rs 8000 per year . In next year's short working will not be recouped if yield is less than 4000 tons of short working year . If royalty is more than minimum rent, only 50% of excess amount can be used for the recoupment of short working . Prepare analytical table for first four years and output is 3500 tons , 7000 tons and 9000 tons.? for Commerce 2025 is part of Commerce preparation. The Question and answers have been prepared according to the Commerce exam syllabus. Information about S limited took a mine on lease for 20 years rate of royalty is rs 1 per ton. Minimum rent is rs 8000 per year . In next year's short working will not be recouped if yield is less than 4000 tons of short working year . If royalty is more than minimum rent, only 50% of excess amount can be used for the recoupment of short working . Prepare analytical table for first four years and output is 3500 tons , 7000 tons and 9000 tons.? covers all topics & solutions for Commerce 2025 Exam. Find important definitions, questions, meanings, examples, exercises and tests below for S limited took a mine on lease for 20 years rate of royalty is rs 1 per ton. Minimum rent is rs 8000 per year . In next year's short working will not be recouped if yield is less than 4000 tons of short working year . If royalty is more than minimum rent, only 50% of excess amount can be used for the recoupment of short working . Prepare analytical table for first four years and output is 3500 tons , 7000 tons and 9000 tons.?.
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