Varshaney, Manoj. “Re-Valuation of Sinking Fund- an Empirical View”. Anusandhaan - Vigyaan Shodh Patrika 5, no. 01 (October 10, 2017): 17-18. Accessed May 17, 2026. https://anushandhan.in/index.php/ANSDHN/article/view/1196.