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Funds from operation are
| Net loss | Rs. 20,000 |
| Depreciation on Machinery | Rs. 50,000 |
| Amortisation of goodwill | Rs. 5,000 |
| Loss on the sale of old furniture | Rs. 3,500 |
| Profit on the sale of land | Rs. 8,500 |
Funds from operation are
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