The angular inertia (moment of inertia) of a pendulum depends on its mass (B) and the length (C) of the pendulum.
Shape (A) and Gravity (D) influence pendulum dynamics but are not direct contributors to angular inertia.
This concept is critical in understanding the motion of pendulums in physics and engineering.
Which of the following features of Amalgamation are in the nature of Merger as per the AS-14?
(A). Taking over of select few assets and liabilities.
(B). Intention to carry on the acquired business.
(C). Amalgamation Adjustment Account is opened in the books of transferee company to maintain statutory reserves.
(D). Recording of assets and liabilities of transferor company at book values.