If rent expense will increase by ₹30,000 per year in future, what will be the effect on average profit for goodwill?

Correct answer: ₹30,000 घटाए जाएंगे

Goodwill is based on future maintainable profit, so a known recurring change in future expenses must be considered. If annual rent increases by ₹30,000, annual profit will fall by the same amount, assuming no other change. Therefore ₹30,000 must be deducted from each relevant profit before calculating the average. Adding it would overstate maintainable profit, and transferring it to capital is unrelated to this adjustment.