Straight line depreciation method is that method in which fixed amount of depreciation is charged to all fiscal years in which that asset is used.

There is no affect of depreciation on cash flow that's why in indirect method of cash flow net income is adjusted for depreciation to calculate cash flow from operating activities.

Depreciation on Mobile Phone will be charged @ 15%.

Depreciation is called a notional cost because it cannot be measured in real terms.

Depreciation on Fixed Asset (Furniture, Building) are considered as Non-Current Assets