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53. By way of Finance Act, 2000, this Explanation was substituted by way of Explanation 1 and 2 extracted (supra). Object of this explanation was to provide a method for computing net worth of an undertaking/division sold on slump sale basis. Explanation 1 contemplates that net worth to be the aggregate value of assets of the undertaking or division as reduced by the value of liabilities of such undertaking. Explanation 2 was inserted with an object to compute the aggregate value of total assets. A bare reading of this Explanation would show that it has basically three compartments; clause (a) is concerned with computation of depreciable assets; clause (b) value of capital assets in respect of which whole expenditure has been allowed as a deduction under section 35AD of the Act, and clause(c) is a residuary clause in respect of assets which do not fall within (a) or clause (b) of this Explanation. Thus, scheme of this section would suggest that if sub-section 2 is looked into with Explanation 1 and 2 than it would reveal that it provide mode of computation of capital gain on transfer of an undertaking by way of slump sale. The cost of acquisition would be taken "net worth" of the assets transferred under this section.