Concept:

Sinking fund:

• It is a fund that is built up for sole purpose of replacement or reconstruction of property when it loses its utility at end of its useful life.
• The fund is regularly deposited in a bank or with an insurance agency so that on expiry of period utility of building, a sufficient amount is available for its replacement.
• It is given as,
• Annual installment of sinking fund, Sc = $\frac{S\times i}{(1+i{)}^n-1}$ = $\frac{(Originalcost-Scrapvalue)\times i}{(1+i{)}^n-1}$ 

Where,

S = Total amount of Sinking fund accumulated at end of utility period = Original cost - Scrap value

i = rate of interest

n = utility period

Given,
Original cost = Rs. 4,00,000 

i = 5% = 0.05

n = 10 years 

Scrap value = 10% of purchase cost

? We know that, S = Purchase cost - Scrap value =  400000 - 0.1 × 400000 = 0.9 x 400000

Annual installment of sinking fund, Sc = $\frac{0.9\times 400000\times 0.05}{(1+0.05{)}^{10}-1}$ = 28,621.64 ≈ 28,571 Rs
∴ Sc = 28,571 Rs

it is a short description of different parts of work specifying materials, proportion, qualities, etc. general specification give general idea of whole work or structure and are useful for preparing estimate.

The correct answer is Option B: Partly in excavation and partly in embankment.

In canal engineering, berms are provided when y are partly in excavation and partly in embankment. This is done to stabilize slopes of canal and prevent erosion. Berms act as horizontal shelves on sides of canal, providing support to excavated and embanked portions.

Option A: Fully in excavation is incorrect because berms are not exclusively in excavation.

Option C: Fully in embankment is incorrect because berms are not exclusively in embankment.

Option D: All above is incorrect because correct condition for providing berms is when y are partly in excavation and partly in embankment, not fully in eir.

all se are accounted for in estimating a software development cost.