Depreciation as per Company Act 2013 for Computer Residual Value

Hello Good Morning Export,

I have a Query on Depreciation as per Company Act, 2013 for Pvt Ltd Company.

which below Calculation A) or B) is Correct on WDV method of Depreciation as per company Act 2013. 

if A pvt ltd Company purchase Computer at 100000 on 01.04.2020

Dep as on 31.03.2021         A)   =100000  - 5000  (5000 is residual Value)

                                                   = 95000

                                                   = 95000X63.16/100

        Dep as on 31.03.2021       = 60002

OR

                                           B)    =100000X63.16/100

       Dep as on 31.03.2021        =  63160