Reluctance is the property of a magnetic circuit of opposing the passage of magnetic flux lines, equal to the ratio of the magnetomotive force to the magnetic flux.
feeling or showing aversion, hesitation, or unwillingness reluctant to get involved also : having or assuming a specified role unwillingly a reluctant hero.
X Ltd purchase machinery on 1st Jan 2005 for 55000 and spent 3000 on its cartage and 2000 on its erection x Ltd. write of depreciation 10%p.a on depreciation A/C for 4 yesrs